Exhibits and Appendices to County Revenues, Expenditures and Fund - - PDF document

Exhibits and Appendices to County Revenues, Expenditures and Fund Balances History

Prepared by Legislative Audit for the County Government Interim Committee August 19, 2015

Table of Contents

Page

1892 Map of South Dakota Exhibit A – Governmental Funds Revenue Charts for Counties, Municipalities and Townships 1 Exhibit B – County Historical Revenue Summary All Governmental Funds 1995‐2014 2 Exhibit C – County Selected Financial and Demographic Data 2014 4 Exhibit D – Selected Counties ‐ Governmental Funds Revenue Summary ‐ 2014 5 Exhibit E – County Expenditure Summary All Governmental Funds 6 Exhibit F – County Governmental Funds Expenditures Summary by County 9 Exhibit G – County Road Fund Data 25 Exhibit H – Road Fund Revenue Account Descriptions 27 Exhibit I – County Law Enforcement Revenues and Expenditures 30 Exhibit J – Law Enforcement Revenue Account Descriptions 31 Exhibit K – County General Fund Balance History 34 Exhibit L – County Road Fund Balance History 38 Appendix A – County Fund Definitions 44 Appendix B – County Revenue Account Definitions 54

Exhibit A

Property Taxes, 57.53% State Shared Revenue, 20.39% Charges for Goods and Services, 11.55% Federal Grants, 2.25% Wheel Tax, 2.33% Other, 5.95%

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2014

County Governmental Funds Revenues By Type

CY2014 (64 of 66 counties)

Total = $487,504,644 General Property Taxes, 23.06% State Shared Revenue, 3.98% Charges for Goods and Services, 7.10% Federal Grants, 5.75% Other, 7.06% Investment Earnings, 0.38% General Sales and Use Taxes, 50.59% Licenses and Permits, 2.08%

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2013

Municipal Governmental Funds Revenue by Type CY2013 (222 of 305 municipalities)

Total = $610,865,684 Property Taxes, 49.49% Motor Vehicle Fees, 22.11% Other Receipts, 15.27% Proration License Fees, 4.33% LG Hwy and Bridge Fund, 3.59% FEMA Grants, 2.74% Wheel Tax, 2.46%

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2013

Township Governmental Funds Revenues by Type FY2013 (615 of 929 townships)

Total = $25,610,961

1

Exhibit B

South Dakota Counties ‐ Historical Revenue Summary ‐ All Governmental Funds ‐ 1995‐2014 64 Counties Account Account Average 1995‐1996 Average 1997‐2000 Average 2001‐2005 Average 2006‐2010 Average 2011‐2014 2011‐2014 Number Description 1995‐1996 % of Total 1997‐2000 % of Total 2001‐2005 % of Total 2006‐2010 % of Total 2011‐2014 % of Total vs. 1995‐1996 Taxes 31100 General Property Taxes‐‐Current $ 105,524,920 51.06% $ 128,290,764 52.20% $ 158,757,317 53.59% $ 210,263,824 54.98% $ 259,598,575 55.94% 4.88% 31200 General Property Taxes‐‐Delinquent $ 1,628,842 0.79% $ 1,370,758 0.56% $ 1,639,450 0.55% $ 2,060,944 0.54% $ 2,813,917 0.61% (0.18%) 31300 Penalties and Interest $ 718,844 0.35% $ 685,985 0.28% $ 607,039 0.20% $ 655,155 0.17% $ 811,560 0.17% (0.18%) 31400 Telephone Tax (Outside) $ 2,732,183 1.32% $ 1,857,580 0.76% $ 1,268,320 0.43% $ 614,645 0.16% $ 48,459 0.01% (1.31%) 31500 Mobile Home Tax $ 1,767,608 0.86% $ 1,698,514 0.69% $ 747,835 0.25% $ 464,690 0.12% $ 413,173 0.09% (0.77%) 31600 Wheel Tax $ 3,491,099 1.69% $ 5,259,408 2.14% $ 6,419,341 2.17% $ 9,138,310 2.39% $ 11,021,109 2.37% 0.68% 31700 911 Telephone Surcharge $ 2,827,973 1.37% $ 3,857,115 1.57% $ 5,357,792 1.81% $ 7,142,610 1.87% $ 3,688,477 0.79% (0.58%) 31800 Tax Deed Revenue $ 175,133 0.08% $ 97,123 0.04% $ 169,785 0.06% $ 144,784 0.04% $ 286,188 0.06% (0.02%) 31900 Other Taxes $ 192,260 0.09% $ 186,123 0.08% $ 101,697 0.03% $ 165,603 0.04% $ 459,382 0.10% 0.01% Subtotal Taxes $ 119,058,863 57.61% $ 143,303,369 58.32% $ 175,068,578 59.09% $ 230,650,565 60.31% $ 279,140,841 60.14% 2.53% Licenses and Permits 32000 Licenses and Permits $ 1,338,327 0.65% $ 1,174,447 0.48% $ 1,584,021 0.53% $ 2,455,579 0.64% $ 2,338,839 0.50% (0.15%) Subtotal Licenses and Permits $ 1,338,327 0.65% $ 1,174,447 0.48% $ 1,584,021 0.53% $ 2,455,579 0.64% $ 2,338,839 0.50% (0.15%) Intergovernmental Revenue 33100 Federal Grants $ 4,467,246 2.16% $ 16,205,340 6.59% $ 14,357,280 4.85% $ 18,170,896 4.75% $ 18,135,870 3.91% 1.75% 33200 Federal Shared Revenue $ 1,253,458 0.61% $ 2,481,860 1.01% $ 3,292,642 1.11% $ 2,919,391 0.76% $ 2,265,712 0.49% (0.12%) 33300 Federal Payments in Lieu of Taxes $ 1,196,851 0.58% $ 1,285,033 0.52% $ 2,329,313 0.79% $ 3,802,108 0.99% $ 5,560,836 1.20% 0.62% 33400 State Grants $ 1,280,852 0.62% $ 1,163,354 0.47% $ 1,512,271 0.51% $ 1,668,461 0.44% $ 6,638,700 1.43% 0.81% 33501 Bank Franchise $ 1,840,005 0.89% $ 1,822,205 0.74% $ 2,582,157 0.87% $ 3,776,017 0.99% $ 2,722,105 0.59% (0.30%) 33502 Motor Vehicle Licenses $ 15,954,500 7.72% $ 22,200,492 9.03% $ 30,559,910 10.32% $ 36,938,572 9.66% $ 56,187,545 12.11% 4.39% 33503 Inheritance Tax $ 2,017,509 0.98% $ 2,631,439 1.07% $ 1,633,257 0.55% $ 196,666 0.05% $ ‐ 0.00% (0.98%) 33504 Liquor Tax Reversion $ 23,199 0.01% $ 47,343 0.02% $ 175,390 0.06% $ 41,274 0.01% $ 44,694 0.01% 0.00% 33505 Lottery Shared Revenue $ 43,818 0.02% $ 9,464 0.00% $ 20,254 0.01% $ 334,934 0.09% $ 802,377 0.17% 0.15% 33506 State Highway Fund (former 10% game) $ 225,793 0.11% $ 358,523 0.15% $ 378,845 0.13% $ 397,931 0.10% $ 252,781 0.05% (0.06%) 33507 Court Appointed Attorney/Public Defender $ 570,381 0.28% $ 378,705 0.15% $ 842,481 0.28% $ 705,045 0.18% $ 556,698 0.12% (0.16%) 33508 Energy Minerals Severance Tax $ 630,723 0.31% $ 647,967 0.26% $ 1,358,306 0.46% $ 2,297,583 0.60% $ 3,073,630 0.66% 0.35% 33509 Prorate License Fees $ 2,550,623 1.23% $ 3,405,611 1.39% $ 3,363,987 1.14% $ 3,557,524 0.93% $ 3,898,181 0.84% (0.39%) 33510 Abused and Neglected Child Defense $ 71,086 0.03% $ 119,778 0.05% $ 151,841 0.05% $ 160,977 0.04% $ 114,196 0.02% (0.01%) 33511 63 3/4% Mobile Home $ ‐ 0.00% $ 1,024,925 0.42% $ 696,857 0.24% $ 490,529 0.13% $ 449,155 0.10% 0.10% 33513 Secondary Road Motor Vehicle Remittances $ ‐ 0.00% $ 569,246 0.23% $ 2,675,442 0.90% $ 3,433,601 0.90% $ 4,755,188 1.02% 1.02% 33514 Telecommunications Gross Receipts Tax $ ‐ 0.00% $ ‐ 0.00% $ 1,542,664 0.52% $ 4,642,841 1.21% $ 5,113,146 1.10% 1.10% 33515 Motor Vehicle 1/4% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 89,248 0.02% $ 217,238 0.05% 0.05% 33516 Wind Farm Taxes $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 71,394 0.02% $ 792,540 0.17% 0.17% 33517 Motor Fuel Tax $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 288,087 0.06% 0.06% 33518 911 Remittances $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 4,568,326 0.98% 0.98% 33599 Other State Shared Revenue $ 3,987,835 1.93% $ 2,764,881 1.13% $ 1,282,977 0.43% $ 663,156 0.17% $ 775,521 0.17% (1.76%) 33600 State Payments in Lieu of Taxes $ 364,075 0.18% $ 22,423 0.01% $ 5,622 0.00% $ 3,783 0.00% $ 25,002 0.01% (0.17%) 33700 Personal Property Tax Replacement $ 5,211,285 2.52% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% (2.52%) 33702 State Aid in Lieu of Property Taxes $ 7,689,757 3.72% $ 43,105 0.02% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% (3.72%) 33800 Other Payments in Lieu of Taxes $ ‐ 0.00% $ 6,701 0.00% $ 48,067 0.02% $ 68,305 0.02% $ 80,896 0.02% 0.02% 33900 Other Intergovernmental Revenue $ 2,671,690 1.29% $ 3,096,050 1.26% $ 4,419,144 1.49% $ 3,702,103 0.97% $ 2,502,962 0.54% (0.75%) Subtotal Intergovernmental Revenue $ 52,050,686 25.19% $ 60,284,444 24.52% $ 73,228,706 24.73% $ 88,132,337 23.03% $ 119,821,387 25.82% 0.63% Charges for Goods and Services 34110 Treasurer's Fees $ 594,148 0.29% $ 599,432 0.24% $ 855,594 0.29% $ 1,027,094 0.27% $ 1,437,062 0.31% 0.02% 34120 Register of Deed's Fees $ 3,072,265 1.49% $ 4,542,444 1.85% $ 7,299,334 2.46% $ 7,581,455 1.98% $ 9,401,298 2.03% 0.54% 2

Exhibit B

South Dakota Counties ‐ Historical Revenue Summary ‐ All Governmental Funds ‐ 1995‐2014 64 Counties Account Account Average 1995‐1996 Average 1997‐2000 Average 2001‐2005 Average 2006‐2010 Average 2011‐2014 2011‐2014 Number Description 1995‐1996 % of Total 1997‐2000 % of Total 2001‐2005 % of Total 2006‐2010 % of Total 2011‐2014 % of Total vs. 1995‐1996 34130 Driver's License Exams $ ‐ 0.00% $ 10,248 0.00% $ 50,544 0.02% $ 91,685 0.02% $ 45,378 0.01% 0.01% 34140 Legal Services $ 1,356,311 0.66% $ 1,501,091 0.61% $ 1,632,987 0.55% $ 2,420,639 0.63% $ 2,879,556 0.62% (0.04%) 34150 Clerk of Courts Fees $ ‐ 0.00% $ 887,270 0.36% $ 1,081,426 0.37% $ 1,126,226 0.29% $ 974,423 0.21% 0.21% 34160 Extension Fees $ 64,354 0.03% $ 39,931 0.02% $ 16,265 0.01% $ 7,603 0.00% $ 692 0.00% (0.03%) 34190 Other Fees $ 1,373,272 0.66% $ 717,090 0.29% $ 646,765 0.22% $ 778,750 0.20% $ 977,866 0.21% (0.45%) 34210 Law Enforcement $ 2,107,742 1.02% $ 2,701,287 1.10% $ 3,928,568 1.33% $ 6,267,130 1.64% $ 6,992,289 1.51% 0.49% 34220 Prisoner Care $ 4,982,976 2.41% $ 6,411,680 2.61% $ 9,117,399 3.08% $ 13,150,101 3.44% $ 16,211,375 3.49% 1.08% 34230 Sobriety Testing $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 518,863 0.14% $ 1,398,219 0.30% 0.30% 34290 Other $ 1,454,270 0.70% $ 1,454,089 0.59% $ 2,012,498 0.68% $ 4,584,144 1.20% $ 5,127,395 1.10% 0.40% 34310 Road Maintenance Contract Charges $ 2,369,728 1.15% $ 3,501,740 1.42% $ 2,724,279 0.92% $ 3,185,159 0.83% $ 2,933,344 0.63% (0.52%) 34390 Other $ 554,474 0.27% $ 459,357 0.19% $ 418,021 0.14% $ 690,947 0.18% $ 902,109 0.19% (0.08%) 34411 Poor Lien Recoveries $ 1,109,283 0.54% $ 1,289,957 0.52% $ 1,145,082 0.39% $ 1,466,049 0.38% $ 1,302,976 0.28% (0.26%) 34412 Veterans Service Officer $ 49,076 0.02% $ 77,739 0.03% $ 79,511 0.03% $ 104,800 0.03% $ 68,822 0.01% (0.01%) 34413 LIEAP $ 19,714 0.01% $ 343 0.00% $ ‐ 0.00% $ 3,541 0.00% $ ‐ 0.00% (0.01%) 34414 Food Stamp Administration $ 155,277 0.08% $ 5,392 0.00% $ 1,782 0.00% $ 1,254 0.00% $ 262 0.00% (0.08%) 34419 Other $ 140,189 0.07% $ 52,872 0.02% $ 48,620 0.02% $ 36,652 0.01% $ 15,347 0.00% (0.07%) 34421 County Nurse $ 76,495 0.04% $ 24,689 0.01% $ 23,683 0.01% $ 5,792 0.00% $ 18,877 0.00% (0.04%) 34422 Ambulance $ 622,844 0.30% $ 959,780 0.39% $ 973,946 0.33% $ 1,311,761 0.34% $ 1,502,189 0.32% 0.02% 34423 Hospital $ 55,848 0.03% $ 1,247 0.00% $ ‐ 0.00% $ 37,868 0.01% $ 606 0.00% (0.03%) 34424 WIC $ 297,943 0.14% $ 298,508 0.12% $ 409,282 0.14% $ 377,245 0.10% $ 347,231 0.07% (0.07%) 34429 Other $ 127,593 0.06% $ 38,424 0.02% $ 353,532 0.12% $ 10,859 0.00% $ 6,150 0.00% (0.06%) 34430 Social Services $ 25,723 0.01% $ 39,334 0.02% $ 49,440 0.02% $ 51,665 0.01% $ 34,526 0.01% 0.00% 34440 Mental Health Services $ 113,756 0.06% $ 65,649 0.03% $ 130,481 0.04% $ 198,719 0.05% $ 223,138 0.05% (0.01%) 34500 Culture and Recreation $ 250,840 0.12% $ 367,864 0.15% $ 449,852 0.15% $ 823,687 0.22% $ 1,288,156 0.28% 0.16% 34600 Urban and Economic Development $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 35,235 0.01% $ 128,925 0.03% 0.03% 34800 Conservation of Natural Resources $ 775,049 0.38% $ 908,044 0.37% $ 1,160,541 0.39% $ 1,385,658 0.36% $ 1,099,152 0.24% (0.14%) 34900 Other Charges $ 286,486 0.14% ‐ $ 0.00% $ 455,748 0.15% $ 522,404 0.14% $ 158,391 0.03% (0.11%) Subtotal Charges for Goods and Services $ 22,035,656 10.68% $ 26,955,502 10.96% $ 35,065,179 11.86% $ 47,802,986 12.48% $ 55,475,753 11.93% 1.25% Fines and Forfeits 35100 Fines $ 310,812 0.15% $ 229,004 0.09% $ 156,658 0.05% $ 136,227 0.04% $ 65,574 0.01% (0.14%) 35200 Costs $ 347,215 0.17% $ 429,103 0.17% $ 501,407 0.17% $ 749,679 0.20% $ 611,955 0.13% (0.04%) 35300 Forfeits $ 205,116 0.10% $ 197,705 0.08% $ 313,394 0.11% $ 410,245 0.11% $ 343,063 0.07% (0.03%) 35900 Other $ 22,227 0.01% $ 47,936 0.02% $ 42,492 0.01% $ 32,536 0.01% $ 38,084 0.01% 0.00% Subtotal Fines and Forfeits $ 885,370 0.43% $ 903,748 0.36% $ 1,013,951 0.34% $ 1,328,687 0.36% $ 1,058,676 0.22% (0.21%) Miscellaneous Revenue 36000 Miscellaneous Revenue $ 19,888 0.01% $ 13,706 0.01% $ 2,169 0.00% $ ‐ 0.00% $ ‐ 0.00% (0.01%) 36100 Investment Earnings $ 8,483,388 4.11% $ 10,251,391 4.17% $ 7,014,487 2.37% $ 8,182,038 2.14% $ 1,688,575 0.36% (3.75%) 36200 Rent $ 611,832 0.30% $ 765,423 0.31% $ 834,030 0.28% $ 892,871 0.23% $ 817,871 0.18% (0.12%) 36300 Special Assessments $ 74,604 0.04% $ 43,683 0.02% $ 75,808 0.03% $ 174,218 0.05% $ 232,853 0.05% 0.01% 36500 Contributions and Donations $ 52,115 0.03% $ 193,249 0.08% $ 258,257 0.09% $ 561,037 0.15% $ 884,302 0.19% 0.16% 36600 Refund of Prior Year's Expenditures $ 388,639 0.19% $ 294,335 0.12% $ 342,109 0.12% $ 330,887 0.09% $ 364,682 0.08% (0.11%) 36700 Gain on Sale of Investments $ 251,168 0.12% $ 101,388 0.04% $ 28,206 0.01% $ ‐ 0.00% $ ‐ 0.00% (0.12%) 36900 Other $ 1,399,679 0.68% $ 1,464,081 0.60% $ 1,701,456 0.57% $ 1,955,633 0.51% $ 2,255,812 0.49% (0.19%) Subtotal Miscellaneous Revenue 11,281,312 $ 5.48% 13,127,255 $ 5.35% 10,256,522 $ 3.47% 12,096,683 $ 3.17% 6,244,095 $ 1.35% (4.13%) Total Revenues 206,650,213 $ 100.04% 245,748,764 $ 99.99% 296,216,957 $ 100.02% 382,466,837 $ 99.99% 464,079,591 $ 99.96% (0.08%) 3

Exhibit C

South Dakota Counties ‐ Selected Financial and Demographic Data ‐ 2014 64 Counties County All Governmental Property Tax Property Tax % of Property Per Capita Property Tax Revenue Property Taxes Opt Outs Name Funds Revenue Revenue Total Revenue Population Taxable Valuation Valuation Per Capita Per $1,000 Available 2014 Aurora County 3,298,369 $ $ 1,768,880 53.63% 2,745 $ 592,715,162 215,925.38 $ $644 $2.98 400,000 $ Beadle County 9,246,124 $ $ 5,536,208 59.88% 18,169 1,816,894,155 $ 99,999.68 $ $305 $3.05 300,000 $ Bennett County 2,662,818 $ $ 1,803,710 67.74% 3,430 168,080,986 $ 49,003.20 $ $526 $10.73 350,000 $ Bon Homme County 4,681,485 $ $ 2,966,474 63.37% 7,023 607,836,824 $ 86,549.46 $ $422 $4.88 Brookings County 15,573,004 $ $ 10,821,694 69.49% 33,314 2,479,054,636 $ 74,414.80 $ $325 $4.37 Brown County 23,104,639 $ $ 14,749,309 63.84% 38,408 3,362,735,887 $ 87,553.01 $ $384 $4.39 Brule County 3,561,695 $ $ 1,766,150 49.59% 5,309 687,678,309 $ 129,530.67 $ $333 $2.57 Buffalo County 911,601 $ $ 393,103 43.12% 2,077 139,905,226 $ 67,359.28 $ $189 $2.81 Butte County 5,949,938 $ $ 2,808,240 47.20% 10,298 587,290,668 $ 57,029.59 $ $273 $4.78 Campbell County 2,211,485 $ $ 1,242,442 56.18% 1,386 349,859,820 $ 252,424.11 $ $896 $3.55 Charles Mix County 6,423,381 $ $ 3,805,004 59.24% 9,287 999,312,072 $ 107,603.32 $ $410 $3.81 14,950 $ Clark County 4,190,575 $ $ 2,566,176 61.24% 3,645 818,410,321 $ 224,529.58 $ $704 $3.14 Clay County 6,515,662 $ $ 4,479,955 68.76% 13,932 964,936,470 $ 69,260.44 $ $322 $4.64 Codington County 12,303,318 $ $ 7,200,908 58.53% 27,938 2,196,346,725 $ 78,615.03 $ $258 $3.28 Corson County 2,552,915 $ $ 1,214,420 47.57% 4,182 270,575,121 $ 64,699.93 $ $290 $4.49 Custer County 7,511,441 $ $ 3,772,515 50.22% 8,445 831,016,347 $ 98,403.36 $ $447 $4.54 Davison County 9,967,278 $ $ 6,073,160 60.93% 19,885 1,406,303,308 $ 70,721.82 $ $305 $4.32 Day County 4,841,522 $ $ 2,974,658 61.44% 5,588 913,703,037 $ 163,511.64 $ $532 $3.26 Deuel County 4,121,415 $ $ 2,550,951 61.90% 4,312 736,447,171 $ 170,790.16 $ $592 $3.46 Dewey County 2,463,988 $ $ 1,089,835 44.23% 5,662 217,963,120 $ 38,495.78 $ $192 $5.00 215,000 $ Douglas County 2,522,365 $ $ 1,516,517 60.12% 2,973 444,987,312 $ 149,676.19 $ $510 $3.41 Edmunds County 4,265,035 $ $ 2,886,604 67.68% 3,983 908,619,520 $ 228,124.41 $ $725 $3.18 Fall River County 5,662,138 $ $ 2,896,479 51.16% 6,845 499,780,203 $ 73,013.91 $ $423 $5.80 Faulk County 2,982,144 $ $ 2,029,940 68.07% 2,357 687,181,052 $ 291,549.03 $ $861 $2.95 Grant County 6,028,924 $ $ 3,910,693 64.87% 7,241 905,971,659 $ 125,116.93 $ $540 $4.32 Gregory County 3,901,448 $ $ 2,402,522 61.58% 4,217 447,232,581 $ 106,054.68 $ $570 $5.37 Haakon County 2,436,312 $ $ 1,236,997 50.77% 1,847 415,953,556 $ 225,204.96 $ $670 $2.97 250,000 $ Hamlin County 3,987,897 $ $ 2,159,143 54.14% 5,989 782,885,642 $ 130,720.59 $ $361 $2.76 Hand County 3,924,384 $ $ 2,064,320 52.60% 3,345 1,044,588,695 $ 312,283.62 $ $617 $1.98 Hanson County 2,631,645 $ $ 1,719,277 65.33% 3,419 492,434,037 $ 144,028.67 $ $503 $3.49 Harding County 6,263,371 $ $ 1,237,633 19.76% 1,250 255,123,949 $ 204,099.16 $ $990 $4.85 Hughes County 10,036,388 $ $ 4,647,900 46.31% 17,642 1,309,677,021 $ 74,236.31 $ $263 $3.55 815,000 $ Hutchinson County 4,620,120 $ $ 2,663,766 57.66% 7,200 1,029,321,334 $ 142,961.30 $ $370 $2.59 Hyde County 1,999,854 $ $ 1,302,723 65.14% 1,396 471,675,778 $ 337,876.63 $ $933 $2.76 Jackson County 1,933,060 $ $ 805,504 41.67% 3,274 215,897,539 $ 65,943.05 $ $246 $3.73 Jerauld County 2,913,734 $ $ 1,317,327 45.21% 2,007 413,688,656 $ 206,122.90 $ $656 $3.18 204,000 $ Jones County 1,412,896 $ $ 743,842 52.65% 975 266,449,000 $ 273,281.03 $ $763 $2.79 20,000 $ Kingsbury County 4,165,126 $ $ 2,240,566 53.79% 5,075 941,155,067 $ 185,449.27 $ $441 $2.38 300,000 $ Lake County 6,490,998 $ $ 3,774,996 58.16% 12,368 1,219,954,375 $ 98,637.97 $ $305 $3.09 Lawrence County 16,154,271 $ $ 9,467,128 58.60% 24,657 2,112,295,620 $ 85,667.18 $ $384 $4.48 Lincoln County 18,382,158 $ $ 9,895,039 53.83% 51,548 4,337,786,173 $ 84,150.43 $ $192 $2.28 Lyman County 3,273,081 $ $ 1,371,426 41.90% 3,877 598,820,755 $ 154,454.67 $ $354 $2.29 130,000 $ Marshall County 4,924,449 $ $ 3,168,318 64.34% 4,683 764,199,009 $ 163,185.78 $ $677 $4.15 1,025,000 $ McCook County 4,953,258 $ $ 3,263,668 65.89% 5,649 827,853,884 $ 146,548.75 $ $578 $3.94 300,000 $ McPherson County 2,931,846 $ $ 1,660,769 56.65% 2,429 607,440,203 $ 250,078.31 $ $684 $2.73 142,470 $ Meade County 15,298,002 $ $ 9,908,796 64.77% 26,951 1,920,456,904 $ 71,257.35 $ $368 $5.16 Mellette County 1,595,007 $ $ 742,247 46.54% 2,100 182,856,887 $ 87,074.71 $ $353 $4.06 100,000 $ Miner County 3,737,343 $ $ 2,579,312 69.01% 2,316 589,065,511 $ 254,346.08 $ $1,114 $4.38 Minnehaha County 69,642,938 $ $ 40,306,657 57.88% 182,882 11,706,282,065 $ 64,010.03 $ $220 $3.44 7,535,000 $ Moody County 5,070,604 $ $ 3,241,609 63.93% 6,367 832,734,596 $ 130,789.16 $ $509 $3.89 Pennington County 67,245,192 $ $ 37,456,236 55.70% 108,242 7,416,900,664 $ 68,521.47 $ $346 $5.05 188,200 $ Perkins County 4,055,430 $ $ 1,675,097 41.31% 3,033 453,001,262 $ 149,357.49 $ $552 $3.70 Potter County 3,174,135 $ $ 2,010,239 63.33% 2,340 622,649,530 $ 266,089.54 $ $859 $3.23 260,000 $ Roberts County 6,627,944 $ $ 3,702,017 55.85% 10,374 799,530,769 $ 77,070.64 $ $357 $4.63 Sanborn County 2,883,108 $ $ 1,917,494 66.51% 2,336 498,722,519 $ 213,494.23 $ $821 $3.84 350,000 $ Shannon County 935,159 $ $ 241,022 25.77% 14,218 34,052,546 $ 2,395.03 $ $17 $7.08 Spink County 6,128,826 $ $ 3,088,387 50.39% 6,598 1,475,929,124 $ 223,693.41 $ $468 $2.09 Stanley County 3,071,339 $ $ 1,509,862 49.16% 2,983 461,614,858 $ 154,748.53 $ $506 $3.27 Sully County 3,455,883 $ $ 2,191,711 63.42% 1,438 777,985,309 $ 541,018.99 $ $1,524 $2.82 Turner County 7,277,063 $ $ 5,095,593 70.02% 8,272 1,017,481,356 $ 123,003.07 $ $616 $5.01 900,000 $ Union County 9,266,106 $ $ 5,885,338 63.51% 15,029 1,614,473,913 $ 107,423.91 $ $392 $3.65 510,000 $ Walworth County 3,528,363 $ $ 1,933,484 54.80% 5,511 579,272,780 $ 105,112.10 $ $351 $3.34 Yankton County 11,472,707 $ $ 6,271,146 54.66% 22,684 1,630,918,400 $ 71,897.30 $ $276 $3.85 350,000 $ Ziebach County 2,149,945 $ $ 752,682 35.01% 2,826 176,169,591 $ 62,338.85 $ $266 $4.27 Total/Average $ 487,504,644 $ 280,475,822 57.53% 837,781 74,938,136,569 $ 89,448.36 $ $335 $3.74 14,659,620 $ =Largest value =Smallest value

4

Exhibit D

Selected Counties ‐ Governmental Funds Revenue Summary ‐ 2014 Account Account Revenue Bennett Revenue Minnehaha Revenue Pennington Revenue Spink Revenue Turner Number Description Bennett % of Total Minnehaha % of Total Pennington % of Total Spink % of Total Turner % of Total 31100 General Property Taxes‐‐Current $ 1,754,699 65.90% $ 39,720,418 57.03% $ 37,130,169 55.22% $ 3,063,681 49.99% $ 5,058,936 69.52% 31200 General Property Taxes‐‐Delinquent $ 38,819 1.46% $ 485,874 0.70% $ 230,175 0.34% $ 15,270 0.25% $ 24,912 0.34% 31300 Penalties and Interest $ 10,191 0.38% $ 91,058 0.13% $ 90,560 0.13% $ 8,584 0.14% $ 11,525 0.16% 31400 Telephone Tax (Outside) 0.00% $ 9,306 0.01% $ 5,333 0.01% $ 851 0.01% $ 220 0.00% 31500 Mobile Home Tax 0.00% $ 23,101 0.03% $ 94,443 0.14% $ 324 0.01% $ 871 0.01% 31600 Wheel Tax $ 62,982 2.37% $ 3,244,614 4.66% 0.00% $ 192,530 3.14% $ 213,223 2.93% 31800 Tax Deed Revenue 0.00% $ 4,374 0.01% $ 104,855 0.16% $ 1,565 0.03% $ 710 0.01% 31900 Other Taxes 0.00% $ 19,141 0.03% $ 429,504 0.64% 0.00% 0.00% 32000 Licenses and Permits $ 8,020 0.30% $ 319,431 0.46% $ 356,193 0.53% $ 20,224 0.33% $ 33,927 0.47% 33100 Federal Grants $ 16,083 0.60% $ 1,112,148 1.60% $ 2,056,684 3.06% $ 234,410 3.82% $ 41,376 0.57% 33200 Federal Shared Revenue $ 11,236 0.42% $ 907,265 1.30% $ 499,339 0.74% $ 2,502 0.04% $ 3,026 0.04% 33300 Federal Payments in Lieu of Taxes 0.00% $ 12,402 0.02% $ 1,495,299 2.22% $ 1,902 0.03% 0.00% 33400 State Grants $ 34,449 1.29% $ 630,000 0.90% $ 267,825 0.40% $ 165,657 2.70% $ 14,782 0.20% 33501 Bank Franchise $ 14,413 0.54% $ 1,048,462 1.51% $ 353,419 0.53% $ 20,975 0.34% $ 22,227 0.31% 33502 Motor Vehicle Licenses $ 382,767 14.37% $ 7,357,763 10.56% $ 5,022,662 7.47% $ 1,411,276 23.03% $ 1,152,137 15.83% 33504 Liquor Tax Reversion $ 17,063 0.64% 0.00% $ 891 0.00% 0.00% 0.00% 33506 State Highway Fund (former 10% game) $ 4,828 0.18% 0.00% $ 29,256 0.04% 0.00% 0.00% 33507 Court Appointed Attorney/Public Defender $ 6,513 0.24% $ 165,988 0.24% $ 123,962 0.18% $ 2,025 0.03% $ 5,152 0.07% 33509 Prorate License Fees $ 9,877 0.37% $ 407,678 0.59% $ 305,377 0.45% $ 80,627 1.32% $ 54,619 0.75% 33510 Abused and Neglected Child Defense $ 1,088 0.04% $ 51,063 0.07% $ 12,547 0.02% $ 186 0.00% 0.00% 33511 63 3/4% Mobile Home 0.00% $ 15,358 0.02% $ 61,250 0.09% $ 10,635 0.17% 0.00% 33513 Secondary Road Motor Vehicle Remittances $ 92,742 3.48% 0.00% $ 886,611 1.32% $ 40,105 0.65% 0.00% 33514 Telecommunications Gross Receipts Tax $ 18,600 0.70% $ 918,710 1.32% $ 547,254 0.81% $ 34,777 0.57% $ 45,250 0.62% 33515 Motor Vehicle 1/4% $ 809 0.03% $ 36,180 0.05% $ 25,917 0.04% $ 3,597 0.06% $ 2,859 0.04% 33517 Motor Fuel Tax $ 2,799 0.11% $ 43,279 0.06% $ 43,856 0.07% 0.00% $ 5,874 0.08% 33518 911 Remittances $ 17,226 0.65% $ 2,115,863 3.04% $ 1,221,732 1.82% $ 71,579 1.17% $ 84,586 1.16% 33599 Other State Shared Revenue 0.00% 0.00% $ 69,251 0.10% $ 96,577 1.58% 0.00% 33800 Other Payments in Lieu of Taxes 0.00% $ 2,499 0.00% $ 19,101 0.03% 0.00% 0.00% 33900 Other Intergovernmental Revenue 0.00% $ 1,227,605 1.76% $ 531,770 0.79% 0.00% 0.00% 34110 Treasurer's Fees $ 5,686 0.21% $ 318,449 0.46% $ 249,935 0.37% $ 11,762 0.19% $ 12,749 0.18% 34120 Register of Deed's Fees $ 6,075 0.23% $ 87,096 0.13% $ 55,116 0.08% $ 9,681 0.16% $ 10,518 0.14% 34120 Register of Deeds' Fees $ 21,560 0.81% $ 1,880,209 2.70% $ 1,186,452 1.76% $ 99,344 1.62% $ 109,903 1.51% 34140 Legal Services $ 29,893 1.12% $ 637,026 0.91% $ 109,575 0.16% $ 19,921 0.33% $ 40,798 0.56% 34150 Clerk of Courts Fees $ 2,039 0.08% $ 234,991 0.34% $ 136,367 0.20% $ 14,823 0.24% $ 11,854 0.16% 34190 Other Fees $ 1,467 0.06% $ 148,092 0.21% $ 672,816 1.00% $ 20,181 0.33% $ 3,874 0.05% 34210 Law Enforcement $ 608 0.02% $ 1,339,241 1.92% $ 846,563 1.26% $ 351,474 5.73% $ 226,148 3.11% 34220 Prisoner Care $ 250 0.01% $ 3,269,386 4.69% $ 6,297,727 9.37% $ 7,959 0.13% $ 5,566 0.08% 34230 Sobriety Testing $ 16,518 0.62% $ 367,167 0.53% $ 430,862 0.64% $ 4,934 0.08% $ 11,454 0.16% 34290 Other $ 3,031 0.11% $ 271 0.00% $ 4,265,831 6.34% $ 16,587 0.27% 0.00% 34310 Road Maintenance Contract Charges 0.00% 0.00% $ 230,575 0.34% $ 26,786 0.44% $ 21,105 0.29% 34390 Other 0.00% $ 72,700 0.10% 0.00% $ 900 0.01% 0.00% 34411 Poor Lien Recoveries 0.00% $ 216,533 0.31% $ 269,315 0.40% $ 11,794 0.19% $ 1,503 0.02% 34412 Veterans Service Officer $ 1,875 0.07% $ 4,688 0.01% $ 4,688 0.01% $ 2,813 0.05% $ 2,813 0.04% 34424 WIC $ 12,800 0.48% 0.00% 0.00% $ 5,693 0.09% 0.00% 34429 Other 0.00% 0.00% 0.00% $ 328 0.01% 0.00% 34430 Social Services 0.00% 0.00% 0.00% $ 13,806 0.23% 0.00% 34440 Mental Health Services 0.00% $ 10,849 0.02% $ 80,833 0.12% 0.00% 0.00% 34500 Culture and Recreation $ 4,087 0.15% $ 21,412 0.03% 0.00% 0.00% 0.00% 34600 Urban and Economic Development 0.00% $ 65,215 0.09% $ 60,904 0.09% 0.00% 0.00% 34800 Conservation of Natural Resources 0.00% 0.00% $ 150,134 0.22% $ 2,647 0.04% $ 100 0.00% 34900 Other Charges 0.00% 0.00% $ 27,000 0.04% 0.00% 0.00% 35100 Fines 0.00% $ 37,206 0.05% $ 7,930 0.01% $ 36 0.00% 0.00% 35200 Costs $ 3,205 0.12% $ 111,200 0.16% $ 5,664 0.01% $ 847 0.01% 0.00% 35300 Forfeits 0.00% $ 211,792 0.30% $ 25 0.00% 0.00% 0.00% 35900 Other 0.00% $ 3,144 0.00% 0.00% 0.00% 0.00% 36100 Investment Earnings $ 41,088 1.54% $ 56,299 0.08% $ 25,474 0.04% $ 10,743 0.18% $ 19,097 0.26% 36200 Rent 0.00% $ 55,974 0.08% $ 1,800 0.00% $ 8,030 0.13% $ 10,500 0.14% 36300 Special Assessments 0.00% 0.00% $ 7,540 0.01% 0.00% 0.00% 36500 Contributions and Donations 0.00% $ 8,329 0.01% $ 67,835 0.10% 0.00% $ 45 0.00% 36600 Refund of Prior Year's Expenditures $ 6,576 0.25% $ 11,956 0.02% $ 18,976 0.03% $ 7,875 0.13% 0.00% 36900 Other $ 861 0.03% $ 504,135 0.72% $ 20,023 0.03% 0.00% $ 12,824 0.18% Totals 2,662,818 $ 99.98% 69,642,938 $ 99.97% 67,245,192 $ 99.98% 6,128,826 $ 100.00% 7,277,063 $ 99.99%

5

Exhibit E

South Dakota Counties ‐ Expenditure Summary ‐ All Governmental Funds 64 Counties Account Account Average 1995‐1996 Average 1997‐2000 Average 2001‐2005 Average 2006‐2010 Average 2011‐2014 2011‐2014 Number Description 1995‐1996 % of Total 1997‐2000 % of Total 2001‐2005 % of Total 2006‐2010 % of Total 2011‐2014 % of Total vs. 1995‐1996 General Government 411100 Board of County Commissioners $ 6,826,990 3.20% $ 6,151,231 2.55% $ 6,720,585 2.20% $ 8,407,971 2.13% $ 9,306,312 1.97% (1.23%) 412000 Elections $ 1,003,634 0.47% $ 881,719 0.37% $ 1,105,124 0.36% $ 1,925,677 0.49% $ 1,829,752 0.39% (0.08%) 413000 Judicial System $ 4,066,109 1.91% $ 4,085,781 1.69% $ 3,855,060 1.26% $ 4,098,970 1.04% $ 4,743,998 1.01% (0.90%) 414100 Auditor $ 4,786,124 2.25% $ 5,035,399 2.09% $ 6,195,557 2.03% $ 7,542,215 1.91% $ 8,815,585 1.87% (0.38%) 414200 Treasurer $ 5,806,513 2.73% $ 6,227,924 2.58% $ 7,515,369 2.46% $ 9,219,036 2.33% $ 10,447,915 2.22% (0.51%) 414300 Data Processing $ 1,525,682 0.72% $ 1,806,047 0.75% $ 2,146,410 0.70% $ 3,496,457 0.88% $ 4,357,019 0.92% 0.20% 414900 Other Financial Administration $ 25,982 0.01% $ 705,780 0.29% $ 1,085,869 0.36% $ 1,193,466 0.30% $ 1,410,754 0.30% 0.29% 415100 State's Attorney $ 6,465,938 3.04% $ 7,595,881 3.15% $ 9,681,783 3.17% $ 12,813,441 3.24% $ 15,231,157 3.23% 0.19% 415200 Public Defender $ 1,833,573 0.86% $ 2,334,998 0.97% $ 3,355,323 1.10% $ 4,540,697 1.15% $ 5,311,773 1.13% 0.27% 415300 Court Appointed Attorney $ 1,318,544 0.62% $ 1,509,582 0.63% $ 2,023,491 0.66% $ 3,209,668 0.81% $ 4,074,354 0.86% 0.24% 415400 Abused and Neglected Child Defense $ 214,130 0.10% $ 295,964 0.12% $ 286,498 0.09% $ 370,375 0.09% $ 399,041 0.08% (0.02%) 415900 Other Legal Services $ ‐ 0.00% $ ‐ 0.00% $ 295,708 0.10% $ 719,077 0.18% $ 601,245 0.13% 0.13% 416100 General Government Building $ 14,314,695 6.72% $ 11,873,527 4.93% $ 14,437,924 4.72% $ 19,920,920 5.04% $ 18,394,020 3.90% (2.82%) 416200 Director of Equalization $ 6,132,146 2.88% $ 6,788,879 2.82% $ 8,442,967 2.76% $ 10,734,109 2.71% $ 13,052,348 2.77% (0.11%) 416300 Register of Deeds $ 3,932,885 1.85% $ 4,315,639 1.79% $ 5,371,699 1.76% $ 6,477,331 1.64% $ 7,521,042 1.60% (0.25%) 416400 Judgments $ 18,784 0.01% $ 147,970 0.06% $ 158,342 0.05% $ 8,293 0.00% $ 1,113 0.00% (0.01%) 416500 Veterans' Service Officer $ 883,255 0.41% $ 983,057 0.41% $ 1,136,929 0.37% $ 1,303,492 0.33% $ 1,396,099 0.30% (0.11%) 416600 Predatory Animal (GFP) $ 361,535 0.17% $ 343,779 0.14% $ 299,382 0.10% $ 293,649 0.07% $ 282,372 0.06% (0.11%) 416700 Disability Coordinator $ 117,620 0.06% $ 67,498 0.03% $ 52,595 0.02% $ 260,248 0.07% $ 675,055 0.14% 0.08% 416800 Self‐Insurance Plan $ 168,015 0.08% $ 40,098 0.02% $ 124,586 0.04% $ 190,649 0.05% $ 417,383 0.09% 0.01% 416900 Other General Government $ ‐ 0.00% $ 264,497 0.11% $ 555,726 0.18% $ 1,390,372 0.35% $ 836,990 0.18% 0.18% 417000 Geographic Information System $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 91,790 0.02% $ 420,664 0.09% 0.09% Subtotal General Government 59,802,155 $ 28.09% 61,455,250 $ 25.50% 74,846,928 $ 24.49% 98,207,903 $ 24.83% 109,525,990 $ 23.24% (4.85%) Public 421100 Sheriff $ 15,498,882 7.28% $ 19,129,596 7.94% $ 27,643,263 9.04% $ 34,320,877 8.68% $ 41,326,646 8.77% 1.49% 421200 County Jail $ 11,850,864 5.56% $ 15,128,068 6.28% $ 21,842,983 7.14% $ 34,032,359 8.61% $ 39,567,924 8.39% 2.83% 421300 Coroner $ 279,474 0.13% $ 274,009 0.11% $ 448,437 0.15% $ 598,802 0.15% $ 827,818 0.18% 0.05% 421400 County‐Wide Law Enforcement $ 1,498,970 0.70% $ 1,201,906 0.50% $ 1,858,507 0.61% $ 1,596,769 0.40% $ 1,718,318 0.36% (0.34%) 421500 Juvenile Detention $ 6,955,298 3.27% $ 5,469,504 2.27% $ 7,580,469 2.48% $ 9,769,878 2.47% $ 9,835,134 2.09% (1.18%) 421900 Other Law Enforcement $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 2,098,631 0.53% $ 3,896,004 0.83% 0.83% 422100 Fire Protection $ 1,218,090 0.57% $ 1,602,586 0.66% $ 2,505,782 0.82% $ 2,363,809 0.60% $ 2,875,984 0.61% 0.04% 422200 Emergency and Disaster Services $ 1,419,208 0.67% $ 1,593,008 0.66% $ 6,051,116 1.98% $ 9,974,403 2.52% $ 7,947,178 1.69% 1.02% 422300 Flood Control $ 21,557 0.01% $ 204,943 0.09% $ 121,686 0.04% $ 53,000 0.01% $ 446,016 0.09% 0.08% 422400 Fire Guards $ 7,408 0.00% $ 17,116 0.01% $ 123,810 0.04% $ 109,786 0.03% $ 20,443 0.00% 0.00% 422500 Communication Center $ 4,516,570 2.12% $ 6,220,038 2.58% $ 9,945,940 3.25% $ 12,614,620 3.19% $ 14,322,210 3.04% 0.92% 422900 Other Protective and Emergency Services $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 158,273 0.04% $ 209,079 0.04% 0.04% Subtotal Public Safety 43,266,321 $ 20.31% 50,840,774 $ 21.10% 78,121,995 $ 25.55% 107,691,208 $ 27.23% 122,992,754 $ 26.09% 5.78% Public 431100 Highways, Roads and Bridges $ 72,159,602 33.87% $ 91,828,603 38.09% $ 89,677,345 29.32% $ 107,621,176 27.22% $ 144,361,644 30.63% (3.24%) 432100 Sewers $ 1,066 0.00% $ 903,601 0.37% $ 67,643 0.02% $ ‐ 0.00% $ ‐ 0.00% 0.00% 432200 Solid Waster $ 477,597 0.22% $ 332,753 0.14% $ 362,711 0.12% $ 396,719 0.10% $ 440,988 0.09% (0.13%) 433100 Airport $ 375,626 0.18% $ 401,689 0.17% $ 896,171 0.29% $ 2,795,560 0.71% $ 2,993,278 0.64% 0.46% 433200 Railroad $ 1,250 0.00% $ 625 0.00% $ 68,868 0.02% $ ‐ 0.00% $ 14,541 0.00% 0.00% 434000 Water System $ 339,708 0.16% $ 64,375 0.03% $ 129,000 0.04% $ 375,715 0.10% $ 18,500 0.00% (0.16%) 439000 Other Public Works $ ‐ 0.00% $ ‐ 0.00% $ 80,858 0.03% $ 95,618 0.02% $ 45,828 0.01% 0.01% Subtotal Public Works 73,354,850 $ 34.43% 93,531,647 $ 38.80% 91,282,596 $ 29.84% 111,284,787 $ 28.15% 147,874,779 $ 31.37% (3.06%) Health and Welfare 6

Exhibit E

South Dakota Counties ‐ Expenditure Summary ‐ All Governmental Funds 64 Counties Account Account Average 1995‐1996 Average 1997‐2000 Average 2001‐2005 Average 2006‐2010 Average 2011‐2014 2011‐2014 Number Description 1995‐1996 % of Total 1997‐2000 % of Total 2001‐2005 % of Total 2006‐2010 % of Total 2011‐2014 % of Total vs. 1995‐1996 441100 Support of Poor $ 7,422,849 3.48% $ 6,081,782 2.52% $ 6,547,791 2.14% $ 7,661,611 1.94% $ 7,272,567 1.54% (1.94%) 441200 Public Welfare $ 189,285 0.09% $ 159,756 0.07% $ 201,846 0.07% $ 158,842 0.04% $ 148,769 0.03% (0.06%) 441300 LIEAP $ 31,037 0.01% $ 26,562 0.01% $ 18,045 0.01% $ 6,497 0.00% $ 10,415 0.00% (0.01%) 441400 Medicaid Contracts $ 4,229 0.00% $ 21,154 0.01% $ 47,220 0.02% $ ‐ 0.00% $ ‐ 0.00% 0.00% 441500 Food Stamp Distribution $ 316,791 0.15% $ 30,322 0.01% $ 28,107 0.01% $ 39,132 0.01% $ 26,158 0.01% (0.14%) 441900 Other Economic Assistance $ ‐ 0.00% $ 49,484 0.02% $ 133,171 0.04% $ 150,833 0.04% $ 197,522 0.04% 0.04% 442100 County Nurse $ 1,624,783 0.76% $ 1,356,830 0.56% $ 1,503,940 0.49% $ 1,700,081 0.43% $ 1,823,438 0.39% (0.37%) 442200 Health Services $ 463,571 0.22% $ 273,213 0.11% $ 221,668 0.07% $ 224,135 0.06% $ 272,514 0.06% (0.16%) 442300 Hospital $ 261,994 0.12% $ 199,885 0.08% $ 189,741 0.06% $ 760,165 0.19% $ 184,490 0.04% (0.08%) 442400 Ambulance $ 1,879,404 0.88% $ 1,906,335 0.79% $ 1,855,028 0.61% $ 2,443,822 0.62% $ 2,730,413 0.58% (0.30%) 442500 Board of Health $ 99,503 0.05% $ 57,170 0.02% $ 10,014 0.00% $ 2,493 0.00% $ 1,966 0.00% (0.05%) 442600 WIC $ 465,278 0.22% $ 413,278 0.17% $ 410,791 0.13% $ 485,813 0.12% $ 408,851 0.09% (0.13%) 442900 Other Health Assistance $ ‐ 0.00% $ 33,356 0.01% $ 51,332 0.02% $ 245,139 0.06% $ 139,664 0.03% 0.03% 443100 Day Care Centers $ 133,312 0.06% $ 7,962 0.00% $ 7,700 0.00% $ 5,100 0.00% $ 12,250 0.00% (0.06%) 443200 Child Support Enforcement $ 112,213 0.05% $ 9,138 0.00% $ 47,286 0.02% $ 34,800 0.01% $ 30,500 0.01% (0.04%) 443300 Care of Aged $ 424,927 0.20% $ 326,705 0.14% $ 204,964 0.07% $ 130,112 0.03% $ 137,961 0.03% (0.17%) 443400 Domestic Abuse $ 399,026 0.19% $ 372,090 0.15% $ 389,585 0.13% $ 384,236 0.10% $ 346,953 0.07% (0.12%) 443900 Other Social Services $ ‐ 0.00% $ 128,479 0.05% $ 191,492 0.06% $ 166,175 0.04% $ 716,938 0.15% 0.15% 444100 Mentally Ill $ 915,650 0.43% $ 995,403 0.41% $ 1,499,702 0.49% $ 2,454,066 0.62% $ 2,836,031 0.60% 0.17% 444200 Developmentally Disabled $ 292,886 0.14% $ 181,075 0.08% $ 230,093 0.08% $ 177,826 0.04% $ 145,561 0.03% (0.11%) 444300 Drug Abuse $ 929,468 0.44% $ 1,382,209 0.57% $ 1,868,383 0.61% $ 1,267,021 0.32% $ 88,986 0.02% (0.42%) 444400 Mental Health Centers $ 769,950 0.36% $ 731,330 0.30% $ 766,892 0.25% $ 739,497 0.19% $ 825,373 0.18% (0.18%) 444500 Mental Illness Board $ 736,968 0.35% $ 688,644 0.29% $ 638,955 0.21% $ 360,938 0.09% $ 422,066 0.09% (0.26%) 444900 Other Mental Health Services $ ‐ 0.00% $ 22,250 0.01% $ 17,028 0.01% $ 74,655 0.02% $ 61,372 0.01% 0.01% Subtotal Health and Welfare 17,473,124 $ 8.20% 15,454,413 $ 6.38% 17,080,775 $ 5.60% 19,672,990 $ 4.97% 18,840,758 $ 4.00% (4.20%) Culture and Recreation 451100 Public Library $ 1,672,357 0.79% $ 1,698,034 0.70% $ 2,222,724 0.73% $ 3,098,874 0.78% $ 3,239,406 0.69% (0.10%) 451200 Historical Museum $ 900,958 0.42% $ 933,532 0.39% $ 1,264,239 0.41% $ 1,549,193 0.39% $ 1,594,557 0.34% (0.08%) 451300 County Monuments $ 179 0.00% $ 562 0.00% $ 4,436 0.00% $ 580 0.00% $ 1,069 0.00% 0.00% 451400 Historical Sites $ 103,026 0.05% $ 62,713 0.03% $ 62,904 0.02% $ 70,699 0.02% $ 69,364 0.01% (0.04%) 451500 Memorial Day Expense $ 4,418 0.00% $ 3,380 0.00% $ 3,346 0.00% $ 3,214 0.00% $ 2,723 0.00% 0.00% 451900 Other Culture $ ‐ 0.00% $ 129,351 0.05% $ 176,625 0.06% $ 35,359 0.01% $ 22,404 0.00% 0.00% 452100 Recreational Programs $ 183,331 0.09% $ 144,565 0.06% $ 162,814 0.05% $ 135,395 0.03% $ 128,042 0.03% (0.06%) 452200 Parks $ 186,604 0.09% $ 327,904 0.14% $ 225,151 0.07% $ 324,255 0.08% $ 350,780 0.07% (0.02%) 452300 Exhibition Building O&M $ 1,404,462 0.66% $ 430,729 0.18% $ 629,992 0.21% $ 703,090 0.18% $ 816,246 0.17% (0.49%) 452400 County Fair $ 890,428 0.42% $ 813,379 0.34% $ 1,927,643 0.63% $ 1,730,833 0.44% $ 1,949,426 0.41% (0.01%) 452500 Senior Citizens $ 299,248 0.14% $ 230,869 0.10% $ 242,939 0.08% $ 281,668 0.07% $ 304,475 0.06% (0.08%) 452900 Other Recreation $ ‐ 0.00% $ 75,111 0.03% $ 129,630 0.04% $ 98,808 0.02% $ 102,611 0.02% 0.02% Subtotal Culture and Recreation 5,645,010 $ 2.66% 4,850,128 $ 2.02% 7,052,444 $ 2.30% 8,031,969 $ 2.02% 8,581,104 $ 1.80% (0.86%) Conservation of Natural Resources 461100 County Extension $ 2,304,835 1.08% $ 2,366,911 0.98% $ 2,869,128 0.94% $ 3,328,916 0.84% $ 2,797,998 0.59% (0.49%) 461200 Soil Conservation Districts $ 879,033 0.41% $ 937,057 0.39% $ 899,425 0.29% $ 812,625 0.21% $ 837,396 0.18% (0.23%) 461300 Rodent Control $ 2,833 0.00% $ 4,333 0.00% $ 1,671 0.00% $ 3,657 0.00% $ 191 0.00% 0.00% 461400 Predator Control Districts $ 5,420 0.00% $ 18,439 0.01% $ 5,972 0.00% $ 7,646 0.00% $ 4,465 0.00% 0.00% 461500 Weed and Pest Control $ 2,640,223 1.24% $ 3,069,142 1.27% $ 4,093,009 1.34% $ 4,688,500 1.19% $ 5,315,689 1.13% (0.11%) 461600 Grasshopper and Pest Control $ 54,319 0.03% $ 32,316 0.01% $ 37,361 0.01% $ 37,024 0.01% $ 379,938 0.08% 0.05% 461900 Other Soil Conservation $ ‐ 0.00% $ 18,787 0.01% $ 26,667 0.01% $ 23,624 0.01% $ 36,006 0.01% 0.01% 462100 Geological Survey $ 39,621 0.02% $ 37,902 0.02% $ 4,320 0.00% $ 1,465 0.00% $ ‐ 0.00% (0.02%) 7

Exhibit E

South Dakota Counties ‐ Expenditure Summary ‐ All Governmental Funds 64 Counties Account Account Average 1995‐1996 Average 1997‐2000 Average 2001‐2005 Average 2006‐2010 Average 2011‐2014 2011‐2014 Number Description 1995‐1996 % of Total 1997‐2000 % of Total 2001‐2005 % of Total 2006‐2010 % of Total 2011‐2014 % of Total vs. 1995‐1996 462300 Water Conservation District $ 162,747 0.08% $ 97,489 0.04% $ 119,450 0.04% $ 18,830 0.00% $ 13,013 0.00% (0.08%) 462400 Drainage Commissions $ 13,367 0.01% $ 155,851 0.06% $ 81,926 0.03% $ 90,128 0.02% $ 132,361 0.03% 0.02% 462900 Other Water Conservation $ ‐ 0.00% $ 21,129 0.01% $ 8,618 0.00% $ 42,694 0.01% $ 141,963 0.03% 0.03% Subtotal Conservation of Natural Resources 6,102,399 $ 2.87% 6,759,356 $ 2.80% 8,147,547 $ 2.66% 9,055,110 $ 2.29% 9,659,020 $ 2.05% (0.82%) Urban and Economic Development 471100 Planning and Zoning $ 1,027,157 0.48% $ 1,193,523 0.50% $ 1,641,266 0.54% $ 2,418,979 0.61% $ 2,889,287 0.61% 0.13% 471200 Urban and Rural Development $ 271,263 0.13% $ 249,207 0.10% $ 381,101 0.12% $ 407,865 0.10% $ 689,487 0.15% 0.02% 471900 Other Urban Development $ ‐ 0.00% $ 27,187 0.01% $ 106,776 0.03% $ 280,815 0.07% $ 540,540 0.11% 0.11% 472100 Tourism, Industrial or Recreational Devleopment $ 307,464 0.14% $ 384,634 0.16% $ 982,715 0.32% $ 795,149 0.20% $ 2,211,980 0.47% 0.33% 472900 Other Economic Development $ ‐ 0.00% $ 5,391 0.00% $ 1,786,431 0.58% $ 141,440 0.04% $ 370,510 0.08% 0.08% 475000 Intergovernmental Expenditures $ ‐ 0.00% $ ‐ 0.00% $ 5 0.00% $ 967,870 0.24% $ 926,203 0.20% 0.20% 480000 Debt Service $ 5,544,655 2.60% $ 5,946,092 2.47% $ 10,959,249 3.58% $ 12,952,517 3.28% $ 21,572,168 4.58% 1.98% 485000 Payments to Local Education Agencies $ 225,317 0.11% $ 360,633 0.15% $ 368,447 0.12% $ 738,044 0.19% $ 1,032,109 0.22% 0.11% Subtotal Urban and Economic Development 7,375,855 $ 3.46% 8,166,667 $ 3.39% 16,225,990 $ 5.29% 18,702,679 $ 4.73% 30,232,284 $ 6.42% 2.96% 489000 Capital Outlay $ ‐ 0.00% $ ‐ 0.00% $ 13,099,082 4.28% $ 22,735,225 5.75% $ 23,639,795 5.02% 5.02% Totals 213,019,715 $ 100.02% 241,058,235 $ 99.99% 305,857,355 $ 100.01% 395,381,870 $ 99.97% 471,346,483 $ 99.99% (0.03%) 8

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Aurora County A‐Road Expenditures 589,847 $ 855,871 $ 859,691 $ 774,755 $ 1,345,314 $ 755,467 $ 489,443 $ 485,624 $ 570,559 $ % of Total Expenditures 39.94% 47.02% 42.94% 35.28% 43.29% 3.35% ‐3.73% 0.35% 8.01% B‐LE Expenditures 315,496 $ 372,525 $ 393,491 $ 420,287 $ 506,334 $ 190,838 $ $ 133,809 $ 112,843 $ 86,047 % of Total Expenditures 21.36% 20.47% 19.66% 19.14% 16.29% ‐5.07% ‐4.18% ‐3.37% ‐2.85% C‐Other Expenditures $ 571,367 $ 591,652 $ 748,798 $ 1,001,083 $ 1,255,985 $ 684,618 $ 664,333 $ 507,187 $ 254,902 % of Total Expenditures 38.69% 32.51% 37.40% 45.58% 40.42% 1.73% 7.91% 3.02% ‐5.16% D‐Total Expenditures 1,476,711 $ 1,820,048 $ 2,001,979 $ 2,196,125 $ 3,107,633 $ 1,630,922 $ 1,287,585 $ 1,105,654 $ 911,508 $ E‐Property Tax Revenue 754,171 $ 882,024 $ 1,003,205 $ 1,179,537 $ 1,716,983 $ 962,812 $ 834,959 $ 713,778 $ 537,446 $ % of Total Expenditures 51.07% 48.46% 50.11% 53.71% 55.25% 4.18% 6.79% 5.14% 1.54% Beadle County A‐Road Expenditures 1,213,643 $ 1,740,038 $ 2,026,578 $ 2,583,770 $ 3,575,446 $ 2,361,803 $ 1,835,408 $ 1,548,868 $ 991,675 $ % of Total Expenditures 27.79% 35.79% 32.85% 31.69% 37.47% 9.68% 1.68% 4.62% 5.78% B‐LE Expenditures 1,278,319 $ 1,424,676 $ 1,821,704 $ 2,424,375 $ 2,734,335 $ 1,456,017 $ $ 1,309,660 $ 912,632 $ 309,960 % of Total Expenditures 29.27% 29.30% 29.53% 29.74% 28.65% ‐0.62% ‐0.65% ‐0.88% ‐1.09% C‐Other Expenditures $ 1,874,990 $ 1,697,375 $ 2,321,613 $ 3,144,346 $ 3,233,601 $ 1,358,611 $ 1,536,226 $ 911,988 $ 89,255 % of Total Expenditures 42.94% 34.91% 37.63% 38.57% 33.88% ‐9.06% ‐1.03% ‐3.75% ‐4.69% D‐Total Expenditures 4,366,952 $ 4,862,089 $ 6,169,895 $ 8,152,492 $ 9,543,382 $ 5,176,431 $ 4,681,294 $ 3,373,487 $ 1,390,891 $ E‐Property Tax Revenue 2,243,304 $ 2,724,951 $ 3,211,774 $ 3,945,237 $ 5,243,555 $ 3,000,251 $ 2,518,604 $ 2,031,781 $ 1,298,318 $ % of Total Expenditures 51.37% 56.04% 52.06% 48.39% 54.94% 3.57% ‐1.10% 2.88% 6.55% Bennett County A‐Road Expenditures 321,230 $ 411,314 $ 407,598 $ 340,198 $ 366,846 $ 45,616 $ (44,468) $ (40,753) $ 26,648 $ % of Total Expenditures 23.36% 28.20% 23.10% 18.34% 16.54% ‐6.82% ‐11.66% ‐6.56% ‐1.80% B‐LE Expenditures 446,575 $ 499,362 $ 737,795 $ 821,788 $ 1,114,619 $ 668,044 $ $ 615,256 $ 376,824 $ 292,831 % of Total Expenditures 32.47% 34.23% 41.81% 44.30% 50.26% 17.79% 16.03% 8.45% 5.96% C‐Other Expenditures $ 607,439 $ 548,037 $ 619,263 $ 692,859 $ 736,199 $ 128,760 $ 188,162 $ 116,936 $ 43,340 % of Total Expenditures 44.17% 37.57% 35.09% 37.35% 33.20% ‐10.97% ‐4.37% ‐1.89% ‐4.15% D‐Total Expenditures 1,375,243 $ 1,458,714 $ 1,764,657 $ 1,854,845 $ 2,217,663 $ 842,420 $ 758,950 $ 453,007 $ 362,819 $ E‐Property Tax Revenue 858,609 $ 932,168 $ 1,078,584 $ 1,243,892 $ 1,466,423 $ 607,814 $ 534,255 $ 387,839 $ 222,531 $ % of Total Expenditures 62.43% 63.90% 61.12% 67.06% 66.12% 3.69% 2.22% 5.00% ‐0.94% Bon Homme County A‐Road Expenditures 1,400,459 $ 1,358,664 $ 1,484,837 $ 1,838,362 $ 2,304,450 $ 903,991 $ 945,786 $ 819,613 $ 466,088 $ % of Total Expenditures 54.78% 54.27% 48.74% 49.31% 54.76% ‐0.02% 0.49% 6.02% 5.45% B‐LE Expenditures 340,417 $ 423,512 $ 512,096 $ 623,005 $ 812,695 $ 472,278 $ $ 389,183 $ 300,599 $ 189,690 % of Total Expenditures 13.32% 16.92% 16.81% 16.71% 19.31% 5.99% 2.39% 2.50% 2.60% C‐Other Expenditures $ 815,463 $ 721,155 $ 1,049,497 $ 1,266,779 $ 1,090,940 $ 275,477 $ 369,785 $ 41,443 $ (175,839) % of Total Expenditures 31.90% 28.81% 34.45% 33.98% 25.92% ‐5.98% ‐2.89% ‐8.53% ‐8.06% D‐Total Expenditures 2,556,339 $ 2,503,331 $ 3,046,429 $ 3,728,146 $ 4,208,085 $ 1,651,746 $ 1,704,754 $ 1,161,655 $ 479,939 $ E‐Property Tax Revenue 1,391,888 $ 1,757,319 $ 2,046,368 $ 2,444,421 $ 2,823,710 $ 1,431,822 $ 1,066,391 $ 777,342 $ 379,288 $ % of Total Expenditures 54.45% 70.20% 67.17% 65.57% 67.10% 12.65% ‐3.10% ‐0.07% 1.53% Brookings County A‐Road Expenditures 2,097,483 $ 2,532,182 $ 2,627,936 $ 3,072,773 $ 4,859,751 $ 2,762,269 $ 2,327,569 $ 2,231,815 $ 1,786,979 $ % of Total Expenditures 34.96% 34.33% 28.36% 29.04% 32.43% ‐2.53% ‐1.90% 4.07% 3.39% B‐LE Expenditures 1,277,747 $ 1,588,349 $ 2,303,342 $ 2,903,735 $ 3,770,494 $ 2,492,748 $ $ 2,182,145 $ 1,467,152 $ 866,759 Averages

9

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages % of Total Expenditures 21.30% 21.54% 24.86% 27.45% 25.16% 3.86% 3.62% 0.30% ‐2.29% C‐Other Expenditures $ 2,624,317 $ 3,254,925 $ 4,335,207 $ 4,603,532 $ 6,356,470 $ 3,732,153 $ 3,101,544 $ 2,021,263 $ 1,752,938 % of Total Expenditures 43.74% 44.13% 46.78% 43.51% 42.41% ‐1.33% ‐1.72% ‐4.37% ‐1.10% D‐Total Expenditures 5,999,546 $ 7,375,457 $ 9,266,485 $ 10,580,040 $ 14,986,715 $ 8,987,169 $ 7,611,258 $ 5,720,230 $ 4,406,675 $ E‐Property Tax Revenue 3,609,052 $ 4,455,618 $ 5,642,247 $ 7,832,547 $ 10,048,891 $ 6,439,839 $ 5,593,273 $ 4,406,645 $ 2,216,344 $ % of Total Expenditures 60.16% 60.41% 60.89% 74.03% 67.05% 6.89% 6.64% 6.16% ‐6.98% Brown County A‐Road Expenditures 3,268,165 $ 4,371,917 $ 4,024,394 $ 5,204,449 $ 8,090,740 $ 4,822,574 $ 3,718,823 $ 4,066,346 $ 2,886,291 $ % of Total Expenditures 34.45% 39.64% 30.16% 32.80% 35.80% 1.35% ‐3.84% 5.64% 3.00% B‐LE Expenditures 2,528,467 $ 2,768,500 $ 4,044,296 $ 4,828,735 $ 5,713,530 $ 3,185,062 $ $ 2,945,029 $ 1,669,233 $ 884,794 % of Total Expenditures 26.65% 25.10% 30.31% 30.43% 25.28% ‐1.37% 0.18% ‐5.03% ‐5.15% C‐Other Expenditures $ 3,689,548 $ 3,889,340 $ 5,274,132 $ 5,833,946 $ 8,794,366 $ 5,104,818 $ 4,905,026 $ 3,520,234 $ 2,960,420 % of Total Expenditures 38.89% 35.26% 39.53% 36.77% 38.92% 0.03% 3.66% ‐0.61% 2.15% D‐Total Expenditures 9,486,181 $ 11,029,758 $ 13,342,822 $ 15,867,130 $ 22,598,636 $ 13,112,454 $ 11,568,878 $ 9,255,813 $ 6,731,506 $ E‐Property Tax Revenue 4,651,905 $ 6,141,477 $ 7,073,455 $ 9,239,738 $ 12,529,844 $ 7,877,939 $ 6,388,368 $ 5,456,389 $ 3,290,107 $ % of Total Expenditures 49.04% 55.68% 53.01% 58.23% 55.45% 6.41% ‐0.23% 2.44% ‐2.78% Brule County A‐Road Expenditures 524,020 $ 594,158 $ 669,011 $ 770,247 $ 1,271,120 $ 747,100 $ 676,961 $ 602,109 $ 500,872 $ % of Total Expenditures 26.21% 31.37% 28.74% 28.29% 39.89% 13.68% 8.52% 11.15% 11.60% B‐LE Expenditures 609,527 $ 566,188 $ 733,056 $ 877,192 $ 940,115 $ 330,587 $ $ 373,927 $ 207,059 $ 62,922 % of Total Expenditures 30.48% 29.90% 31.49% 32.22% 29.50% ‐0.98% ‐0.40% ‐1.99% ‐2.72% C‐Other Expenditures $ 866,062 $ 733,569 $ 925,777 $ 1,074,999 $ 975,392 $ 109,330 $ 241,823 $ 49,615 $ (99,607) % of Total Expenditures 43.31% 38.73% 39.77% 39.49% 30.61% ‐12.70% ‐8.12% ‐9.16% ‐8.88% D‐Total Expenditures 1,999,609 $ 1,893,915 $ 2,327,843 $ 2,722,438 $ 3,186,626 $ 1,187,017 $ 1,292,711 $ 858,783 $ 464,188 $ E‐Property Tax Revenue 829,058 $ 1,052,909 $ 1,230,184 $ 1,477,439 $ 1,687,094 $ 858,036 $ 634,185 $ 456,909 $ 209,655 $ % of Total Expenditures 41.46% 55.59% 52.85% 54.27% 52.94% 11.48% ‐2.65% 0.09% ‐1.33% Buffalo County A‐Road Expenditures 206,341 $ 239,995 $ 215,784 $ 274,425 $ 226,024 $ 19,683 $ (13,971) $ 10,241 $ (48,401) $ % of Total Expenditures 47.12% 50.45% 34.30% 39.79% 35.79% ‐11.33% ‐14.66% 1.49% ‐4.00% B‐LE Expenditures 62,777 $ 61,846 $ 94,033 $ 123,282 $ 155,741 $ 92,964 $ $ 93,896 $ 61,708 $ 32,459 % of Total Expenditures 14.34% 13.00% 14.95% 17.87% 24.66% 10.32% 11.66% 9.71% 6.79% C‐Other Expenditures $ 168,802 $ 173,907 $ 319,256 $ 292,048 $ 249,801 $ 80,999 $ 75,894 $ (69,455) $ (42,248) % of Total Expenditures 38.55% 36.55% 50.75% 42.34% 39.55% 1.00% 3.00% ‐11.20% ‐2.79% D‐Total Expenditures 437,920 $ 475,747 $ 629,073 $ 689,756 $ 631,566 $ 193,646 $ 155,819 $ 2,494 $ (58,190) $ E‐Property Tax Revenue 265,887 $ 318,405 $ 305,957 $ 334,080 $ 427,221 $ 161,334 $ 108,815 $ 121,263 $ 93,141 $ % of Total Expenditures 60.72% 66.93% 48.64% 48.43% 67.64% 6.92% 0.71% 19.00% 19.21% Butte County A‐Road Expenditures 871,220 $ 794,694 $ 903,064 $ 1,330,704 $ 1,486,109 $ 614,889 $ 691,415 $ 583,045 $ 155,405 $ % of Total Expenditures 35.12% 30.43% 28.21% 29.45% 26.57% ‐8.55% ‐3.86% ‐1.64% ‐2.88% B‐LE Expenditures 736,981 $ 811,117 $ 1,033,978 $ 1,565,213 $ 1,986,186 $ 1,249,205 $ $ 1,175,069 $ 952,209 $ 420,973 % of Total Expenditures 29.71% 31.06% 32.29% 34.64% 35.51% 5.80% 4.45% 3.22% 0.87% C‐Other Expenditures $ 872,621 $ 1,005,452 $ 1,264,715 $ 1,622,500 $ 2,120,763 $ 1,248,142 $ 1,115,311 $ 856,048 $ 498,263 % of Total Expenditures 35.17% 38.50% 39.50% 35.91% 37.92% 2.75% ‐0.58% ‐1.58% 2.01%

10

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages D‐Total Expenditures 2,480,822 $ 2,611,263 $ 3,201,757 $ 4,518,417 $ 5,593,058 $ 3,112,236 $ 2,981,795 $ 2,391,302 $ 1,074,641 $ E‐Property Tax Revenue 1,235,423 $ 1,367,301 $ 1,592,893 $ 2,095,814 $ 2,599,726 $ 1,364,302 $ 1,232,425 $ 1,006,833 $ 503,912 $ % of Total Expenditures 49.80% 52.36% 49.75% 46.38% 46.48% ‐3.32% ‐5.88% ‐3.27% 0.10% Campbell County A‐Road Expenditures 546,352 $ 739,156 $ 610,717 $ 906,002 $ 1,170,582 $ 624,230 $ 431,426 $ 559,865 $ 264,580 $ % of Total Expenditures 51.91% 54.69% 41.01% 47.47% 54.82% 2.91% 0.13% 13.81% 7.35% B‐LE Expenditures 104,481 $ 147,468 $ 193,707 $ 249,491 $ 272,405 $ 167,925 $ $ 124,938 $ 78,698 $ 22,914 % of Total Expenditures 9.93% 10.91% 13.01% 13.07% 12.76% 2.83% 1.85% ‐0.25% ‐0.31% C‐Other Expenditures $ 401,690 $ 464,915 $ 684,887 $ 753,098 $ 692,371 $ 290,681 $ 227,456 $ 7,484 $ (60,727) % of Total Expenditures 38.16% 34.40% 45.99% 39.46% 32.42% ‐5.74% ‐1.98% ‐13.57% ‐7.04% D‐Total Expenditures 1,052,523 $ 1,351,538 $ 1,489,312 $ 1,908,592 $ 2,135,359 $ 1,082,836 $ 783,820 $ 646,047 $ 226,767 $ E‐Property Tax Revenue 776,443 $ 939,594 $ 917,655 $ 1,015,040 $ 1,175,084 $ 398,641 $ 235,489 $ 257,429 $ 160,043 $ % of Total Expenditures 73.77% 69.52% 61.62% 53.18% 55.03% ‐18.74% ‐14.49% ‐6.59% 1.85% Charles Mix County A‐Road Expenditures 1,081,448 $ 1,498,674 $ 1,694,031 $ 1,665,865 $ 2,462,036 $ 1,380,588 $ 963,362 $ 768,005 $ 796,171 $ % of Total Expenditures 38.32% 40.23% 38.05% 36.06% 39.62% 1.30% ‐0.61% 1.57% 3.56% B‐LE Expenditures 796,344 $ 888,410 $ 1,397,781 $ 1,483,550 $ 1,870,991 $ 1,074,647 $ $ 982,581 $ 473,210 $ 387,440 % of Total Expenditures 28.22% 23.85% 31.39% 32.12% 30.11% 1.89% 6.26% ‐1.28% ‐2.01% C‐Other Expenditures $ 944,320 $ 1,338,121 $ 1,360,505 $ 1,469,662 $ 1,880,574 $ 936,254 $ 542,453 $ 520,069 $ 410,912 % of Total Expenditures 33.46% 35.92% 30.56% 31.82% 30.27% ‐3.19% ‐5.65% ‐0.29% ‐1.55% D‐Total Expenditures 2,822,112 $ 3,725,204 $ 4,452,317 $ 4,619,078 $ 6,213,601 $ 3,391,489 $ 2,488,396 $ 1,761,284 $ 1,594,523 $ E‐Property Tax Revenue 1,918,555 $ 2,123,803 $ 2,559,088 $ 3,097,895 $ 3,610,793 $ 1,692,238 $ 1,486,989 $ 1,051,705 $ 512,898 $ % of Total Expenditures 67.98% 57.01% 57.48% 67.07% 58.11% ‐9.87% 1.10% 0.63% ‐8.96% Clark County A‐Road Expenditures 964,423 $ 2,235,516 $ 1,529,719 $ 1,570,545 $ 2,876,547 $ 1,912,124 $ 641,032 $ 1,346,828 $ 1,306,003 $ % of Total Expenditures 46.48% 67.10% 50.00% 46.27% 61.19% 14.71% ‐5.91% 11.19% 14.92% B‐LE Expenditures 190,201 $ 215,442 $ 239,686 $ 360,076 $ 436,395 $ 246,194 $ $ 220,953 $ 196,709 $ 76,319 % of Total Expenditures 9.17% 6.47% 7.84% 10.61% 9.28% 0.11% 2.81% 1.44% ‐1.33% C‐Other Expenditures $ 920,464 $ 880,731 $ 1,289,741 $ 1,463,699 $ 1,388,351 $ 467,887 $ 507,620 $ 98,609 $ (75,349) % of Total Expenditures 44.36% 26.43% 42.16% 43.12% 29.53% ‐14.83% 3.10% ‐12.63% ‐13.59% D‐Total Expenditures 2,075,088 $ 3,331,688 $ 3,059,147 $ 3,394,320 $ 4,701,293 $ 2,626,205 $ 1,369,605 $ 1,642,146 $ 1,306,973 $ E‐Property Tax Revenue 1,439,717 $ 1,590,252 $ 1,740,793 $ 2,043,548 $ 2,456,361 $ 1,016,644 $ 866,109 $ 715,568 $ 412,813 $ % of Total Expenditures 69.38% 47.73% 56.90% 60.20% 52.25% ‐17.13% 4.52% ‐4.65% ‐7.95% Clay County A‐Road Expenditures 1,291,369 $ 1,404,967 $ 1,630,040 $ 2,000,687 $ 2,426,383 $ 1,135,014 $ 1,021,416 $ 796,343 $ 425,696 $ % of Total Expenditures 42.21% 42.66% 39.49% 40.07% 40.16% ‐2.05% ‐2.50% 0.67% 0.09% B‐LE Expenditures 729,164 $ 835,879 $ 1,088,722 $ 1,348,263 $ 1,642,007 $ 912,843 $ $ 806,127 $ 553,285 $ 293,744 % of Total Expenditures 23.83% 25.38% 26.38% 27.01% 27.18% 3.35% 1.80% 0.80% 0.17% C‐Other Expenditures $ 1,038,746 $ 1,052,740 $ 1,408,688 $ 1,643,599 $ 1,972,683 $ 933,938 $ 919,944 $ 563,996 $ 329,085 % of Total Expenditures 33.95% 31.96% 34.13% 32.92% 32.65% ‐1.30% 0.69% ‐1.48% ‐0.27% D‐Total Expenditures 3,059,279 $ 3,293,586 $ 4,127,449 $ 4,992,549 $ 6,041,073 $ 2,981,795 $ 2,747,487 $ 1,913,624 $ 1,048,524 $ E‐Property Tax Revenue 2,019,186 $ 2,447,660 $ 2,853,860 $ 3,508,606 $ 4,146,438 $ 2,127,253 $ 1,698,779 $ 1,292,578 $ 637,832 $ % of Total Expenditures 66.00% 74.32% 69.14% 70.28% 68.64% 2.64% ‐5.68% ‐0.50% ‐1.64%

11

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages Codington County A‐Road Expenditures 1,955,075 $ 1,898,833 $ 1,944,077 $ 2,614,950 $ 3,021,517 $ 1,066,443 $ 1,122,684 $ 1,077,440 $ 406,567 $ % of Total Expenditures 36.20% 30.26% 28.33% 27.54% 27.80% ‐8.40% ‐2.46% ‐0.53% 0.26% B‐LE Expenditures 1,338,095 $ 1,980,297 $ 2,060,793 $ 2,883,598 $ 3,733,132 $ 2,395,038 $ $ 1,752,835 $ 1,672,340 $ 849,534 % of Total Expenditures 24.77% 31.56% 30.03% 30.37% 34.35% 9.58% 2.79% 4.32% 3.98% C‐Other Expenditures $ 2,108,000 $ 2,396,197 $ 2,858,280 $ 3,997,101 $ 4,112,815 $ 2,004,815 $ 1,716,618 $ 1,254,535 $ 115,715 % of Total Expenditures 39.03% 38.18% 41.65% 42.09% 37.85% ‐1.18% ‐0.33% ‐3.80% ‐4.24% D‐Total Expenditures 5,401,170 $ 6,275,328 $ 6,863,150 $ 9,495,648 $ 10,867,465 $ 5,466,295 $ 4,592,137 $ 4,004,315 $ 1,371,817 $ E‐Property Tax Revenue 2,833,417 $ 3,186,774 $ 3,522,471 $ 5,729,292 $ 6,812,837 $ 3,979,419 $ 3,626,063 $ 3,290,366 $ 1,083,545 $ % of Total Expenditures 52.46% 50.78% 51.32% 60.34% 62.69% 10.23% 11.91% 11.37% 2.35% Corson County A‐Road Expenditures 547,496 $ 772,891 $ 900,096 $ 876,711 $ 1,335,675 $ 788,178 $ 562,783 $ 435,578 $ 458,963 $ % of Total Expenditures 45.53% 51.03% 49.91% 36.44% 51.04% 5.51% 0.01% 1.13% 14.60% B‐LE Expenditures 200,721 $ 224,186 $ 240,509 $ 286,319 $ 484,501 $ 283,779 $ $ 260,315 $ 243,991 $ 198,182 % of Total Expenditures 16.69% 14.80% 13.34% 11.90% 18.51% 1.82% 3.71% 5.17% 6.61% C‐Other Expenditures $ 454,340 $ 517,488 $ 662,724 $ 1,243,142 $ 796,854 $ 342,515 $ 279,366 $ 134,131 $ (446,288) % of Total Expenditures 37.78% 34.17% 36.75% 51.66% 30.45% ‐7.33% ‐3.72% ‐6.30% ‐21.21% D‐Total Expenditures 1,202,557 $ 1,514,565 $ 1,803,329 $ 2,406,172 $ 2,617,030 $ 1,414,473 $ 1,102,464 $ 813,700 $ 210,857 $ E‐Property Tax Revenue 756,664 $ 849,869 $ 829,484 $ 1,085,626 $ 1,211,665 $ 455,001 $ 361,796 $ 382,181 $ 126,039 $ % of Total Expenditures 62.92% 56.11% 46.00% 45.12% 46.30% ‐16.62% ‐9.81% 0.30% 1.18% Custer County A‐Road Expenditures 761,956 $ 1,146,451 $ 1,284,602 $ 1,885,204 $ 2,008,451 $ 1,246,495 $ 862,000 $ 723,850 $ 123,247 $ % of Total Expenditures 27.16% 31.86% 28.22% 28.82% 25.28% ‐1.88% ‐6.58% ‐2.94% ‐3.54% B‐LE Expenditures 927,529 $ 1,035,181 $ 1,349,530 $ 1,678,305 $ 2,012,322 $ 1,084,793 $ $ 977,141 $ 662,792 $ 334,017 % of Total Expenditures 33.06% 28.77% 29.65% 25.65% 25.33% ‐7.73% ‐3.44% ‐4.32% ‐0.32% C‐Other Expenditures $ 1,116,392 $ 1,416,539 $ 1,917,471 $ 2,978,655 $ 3,924,928 $ 2,808,536 $ 2,508,389 $ 2,007,457 $ 946,273 % of Total Expenditures 39.79% 39.37% 42.13% 45.53% 49.40% 9.61% 10.03% 7.27% 3.87% D‐Total Expenditures 2,805,877 $ 3,598,171 $ 4,551,603 $ 6,542,164 $ 7,945,702 $ 5,139,825 $ 4,347,530 $ 3,394,099 $ 1,403,538 $ E‐Property Tax Revenue 1,219,777 $ 1,471,519 $ 1,931,671 $ 2,824,993 $ 3,596,044 $ 2,376,268 $ 2,124,525 $ 1,664,373 $ 771,051 $ % of Total Expenditures 43.47% 40.90% 42.44% 43.18% 45.26% 1.79% 4.36% 2.82% 2.08% Davison County A‐Road Expenditures 946,816 $ 1,372,487 $ 1,706,266 $ 2,417,739 $ 2,854,874 $ 1,908,058 $ 1,482,387 $ 1,148,608 $ 437,135 $ % of Total Expenditures 20.94% 27.66% 27.59% 29.66% 29.87% 8.93% 2.21% 2.28% 0.21% B‐LE Expenditures 1,647,061 $ 1,454,163 $ 2,057,464 $ 2,554,505 $ 3,266,772 $ 1,619,711 $ $ 1,812,609 $ 1,209,308 $ 712,267 % of Total Expenditures 36.42% 29.30% 33.27% 31.33% 34.17% ‐2.25% 4.87% 0.90% 2.84% C‐Other Expenditures $ 1,928,349 $ 2,135,987 $ 2,419,712 $ 3,180,320 $ 3,437,426 $ 1,509,077 $ 1,301,439 $ 1,017,714 $ 257,107 % of Total Expenditures 42.64% 43.04% 39.13% 39.01% 35.96% ‐6.68% ‐7.08% ‐3.17% ‐3.05% D‐Total Expenditures 4,522,226 $ 4,962,638 $ 6,183,442 $ 8,152,563 $ 9,559,072 $ 5,036,846 $ 4,596,435 $ 3,375,630 $ 1,406,509 $ E‐Property Tax Revenue 2,276,357 $ 2,907,565 $ 3,611,818 $ 4,906,912 $ 5,809,099 $ 3,532,742 $ 2,901,534 $ 2,197,281 $ 902,187 $ % of Total Expenditures 50.34% 58.59% 58.41% 60.19% 60.77% 10.43% 2.18% 2.36% 0.58% Day County A‐Road Expenditures 2,092,353 $ 3,662,021 $ 1,634,068 $ 2,155,189 $ 2,977,635 $ 885,282 $ (684,385) $ 1,343,567 $ 822,447 $ % of Total Expenditures 59.72% 63.02% 50.69% 54.45% 59.13% ‐0.59% ‐3.89% 8.44% 4.68% B‐LE Expenditures 375,281 $ 407,159 $ 512,898 $ 650,203 $ 668,187 $ 292,906 $ $ 261,028 $ 155,288 $ 17,983

12

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages % of Total Expenditures 10.71% 7.01% 15.91% 16.43% 13.27% 2.56% 6.26% ‐2.64% ‐3.16% C‐Other Expenditures $ 1,036,083 $ 1,742,055 $ 1,076,383 $ 1,152,772 $ 1,390,157 $ 354,074 $ (351,899) $ 313,774 $ 237,385 % of Total Expenditures 29.57% 29.98% 33.39% 29.12% 27.60% ‐1.97% ‐2.38% ‐5.79% ‐1.52% D‐Total Expenditures 3,503,716 $ 5,811,235 $ 3,223,350 $ 3,958,164 $ 5,035,979 $ 1,532,262 $ (775,256) $ 1,812,629 $ 1,077,815 $ E‐Property Tax Revenue 1,424,701 $ 1,690,524 $ 1,928,728 $ 2,284,212 $ 2,797,312 $ 1,372,611 $ 1,106,788 $ 868,584 $ 513,100 $ % of Total Expenditures 40.66% 29.09% 59.84% 57.71% 55.55% 14.89% 26.46% ‐4.29% ‐2.16% Deuel County A‐Road Expenditures 688,158 $ 821,292 $ 1,233,841 $ 1,295,463 $ 1,723,648 $ 1,035,490 $ 902,356 $ 489,807 $ 428,185 $ % of Total Expenditures 34.46% 37.76% 42.88% 41.33% 49.09% 14.63% 11.33% 6.21% 7.76% B‐LE Expenditures 374,986 $ 391,995 $ 513,696 $ 633,443 $ 630,410 $ 255,424 $ $ 238,415 $ 116,714 $ (3,033) % of Total Expenditures 18.78% 18.02% 17.85% 20.21% 17.96% ‐0.82% ‐0.06% 0.11% ‐2.25% C‐Other Expenditures $ 934,081 $ 961,554 $ 1,129,716 $ 1,205,166 $ 1,156,847 $ 222,767 $ 195,293 $ 27,131 $ (48,318) % of Total Expenditures 46.77% 44.21% 39.26% 38.45% 32.95% ‐13.82% ‐11.26% ‐6.31% ‐5.50% D‐Total Expenditures 1,997,224 $ 2,174,841 $ 2,877,252 $ 3,134,071 $ 3,510,905 $ 1,513,681 $ 1,336,064 $ 633,653 $ 376,834 $ E‐Property Tax Revenue 1,226,687 $ 1,504,545 $ 1,743,807 $ 2,117,640 $ 2,441,338 $ 1,214,651 $ 936,793 $ 697,531 $ 323,698 $ % of Total Expenditures 61.42% 69.18% 60.61% 67.57% 69.54% 8.12% 0.36% 8.93% 1.97% Dewey County A‐Road Expenditures 425,416 $ 586,242 $ 517,874 $ 541,091 $ 1,530,754 $ 1,105,338 $ 944,512 $ 1,012,880 $ 989,662 $ % of Total Expenditures 41.18% 44.99% 40.38% 36.88% 56.45% 15.27% 11.46% 16.07% 19.57% B‐LE Expenditures 138,995 $ 173,218 $ 199,270 $ 259,813 $ 381,877 $ 242,882 $ $ 208,659 $ 182,607 $ 122,065 % of Total Expenditures 13.45% 13.29% 15.54% 17.71% 14.08% 0.63% 0.79% ‐1.46% ‐3.63% C‐Other Expenditures $ 468,759 $ 543,510 $ 565,404 $ 666,081 $ 799,175 $ 330,415 $ 255,665 $ 233,771 $ 133,094 % of Total Expenditures 45.37% 41.71% 44.08% 45.40% 29.47% ‐15.90% ‐12.24% ‐14.61% ‐15.93% D‐Total Expenditures 1,033,171 $ 1,302,969 $ 1,282,549 $ 1,466,985 $ 2,711,806 $ 1,678,635 $ 1,408,836 $ 1,429,257 $ 1,244,821 $ E‐Property Tax Revenue 673,451 $ 545,339 $ 617,732 $ 863,643 $ 1,051,818 $ 378,367 $ 506,480 $ 434,086 $ 188,175 $ % of Total Expenditures 65.18% 41.85% 48.16% 58.87% 38.79% ‐26.39% ‐3.06% ‐9.37% ‐20.08% Douglas County A‐Road Expenditures 566,668 $ 695,792 $ 833,414 $ 751,542 $ 1,225,623 $ 658,954 $ 529,831 $ 392,209 $ 474,081 $ % of Total Expenditures 41.84% 45.79% 47.25% 42.56% 46.65% 4.81% 0.86% ‐0.60% 4.09% B‐LE Expenditures 173,383 $ 212,257 $ 252,743 $ 285,036 $ 344,441 $ 171,058 $ $ 132,183 $ 91,698 $ 59,404 % of Total Expenditures 12.80% 13.97% 14.33% 16.14% 13.11% 0.31% ‐0.86% ‐1.22% ‐3.03% C‐Other Expenditures $ 614,248 $ 611,420 $ 677,504 $ 729,416 $ 1,057,112 $ 442,864 $ 445,691 $ 379,608 $ 327,696 % of Total Expenditures 45.36% 40.24% 38.41% 41.30% 40.24% ‐5.12% 0.00% 1.83% ‐1.06% D‐Total Expenditures 1,354,300 $ 1,519,470 $ 1,763,661 $ 1,765,994 $ 2,627,176 $ 1,272,875 $ 1,107,706 $ 863,514 $ 861,181 $ E‐Property Tax Revenue 755,627 $ 953,736 $ 1,134,845 $ 1,348,837 $ 1,506,017 $ 750,390 $ 552,281 $ 371,172 $ 157,180 $ % of Total Expenditures 55.79% 62.77% 64.35% 76.38% 57.32% 1.53% ‐5.45% ‐7.03% ‐19.06% Edmunds County A‐Road Expenditures 1,047,507 $ 1,512,087 $ 1,421,626 $ 1,963,139 $ 2,599,292 $ 1,551,785 $ 1,087,205 $ 1,177,666 $ 636,153 $ % of Total Expenditures 53.55% 59.30% 51.67% 57.92% 62.00% 8.45% 2.70% 10.33% 4.08% B‐LE Expenditures 308,601 $ 348,668 $ 384,059 $ 496,551 $ 605,799 $ 297,198 $ $ 257,130 $ 221,740 $ 109,247 % of Total Expenditures 15.78% 13.67% 13.96% 14.65% 14.45% ‐1.33% 0.78% 0.49% ‐0.20% C‐Other Expenditures $ 600,121 $ 688,985 $ 945,476 $ 929,565 $ 987,192 $ 387,071 $ 298,207 $ 41,716 $ 57,627 % of Total Expenditures 30.68% 27.02% 34.37% 27.43% 23.55% ‐7.13% ‐3.47% ‐10.82% ‐3.88%

13

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages D‐Total Expenditures 1,956,229 $ 2,549,740 $ 2,751,161 $ 3,389,255 $ 4,192,283 $ 2,236,053 $ 1,642,542 $ 1,441,121 $ 803,028 $ E‐Property Tax Revenue 1,262,823 $ 1,556,754 $ 1,812,697 $ 2,233,560 $ 2,705,333 $ 1,442,510 $ 1,148,579 $ 892,636 $ 471,773 $ % of Total Expenditures 64.55% 61.06% 65.89% 65.90% 64.53% ‐0.02% 3.47% ‐1.36% ‐1.37% Fall River County A‐Road Expenditures 819,639 $ 1,261,438 $ 1,076,234 $ 1,369,761 $ 1,473,859 $ 654,220 $ 212,421 $ 397,625 $ 104,098 $ % of Total Expenditures 31.64% 38.10% 30.29% 29.59% 28.98% ‐2.66% ‐9.12% ‐1.31% ‐0.61% B‐LE Expenditures 699,413 $ 944,232 $ 1,198,341 $ 1,564,627 $ 1,794,294 $ 1,094,881 $ $ 850,062 $ 595,953 $ 229,668 % of Total Expenditures 27.00% 28.52% 33.73% 33.80% 35.28% 8.28% 6.76% 1.55% 1.48% C‐Other Expenditures $ 1,071,803 $ 1,105,009 $ 1,278,094 $ 1,694,314 $ 1,817,068 $ 745,265 $ 712,058 $ 538,974 $ 122,753 % of Total Expenditures 41.37% 33.38% 35.98% 36.60% 35.73% ‐5.64% 2.35% ‐0.25% ‐0.87% D‐Total Expenditures 2,590,855 $ 3,310,680 $ 3,552,669 $ 4,628,702 $ 5,085,221 $ 2,494,366 $ 1,774,541 $ 1,532,552 $ 456,519 $ E‐Property Tax Revenue 1,909,393 $ 1,944,694 $ 2,020,343 $ 2,395,292 $ 2,706,423 $ 797,030 $ 761,729 $ 686,080 $ 311,131 $ % of Total Expenditures 73.70% 58.74% 56.87% 51.75% 53.22% ‐20.48% ‐5.52% ‐3.65% 1.47% Faulk County A‐Road Expenditures 874,390 $ 1,079,588 $ 747,523 $ 1,074,651 $ 1,783,212 $ 908,822 $ 703,625 $ 1,035,689 $ 708,561 $ % of Total Expenditures 48.29% 52.81% 36.07% 37.73% 52.41% 4.12% ‐0.40% 16.34% 14.68% B‐LE Expenditures 97,985 $ 156,321 $ 381,776 $ 477,841 $ 531,241 $ 433,257 $ $ 374,920 $ 149,465 $ 53,401 % of Total Expenditures 5.41% 7.65% 18.42% 16.78% 15.61% 10.20% 7.96% ‐2.81% ‐1.17% C‐Other Expenditures $ 838,464 $ 808,509 $ 943,091 $ 1,295,525 $ 1,087,942 $ 249,477 $ 279,432 $ 144,850 $ (207,583) % of Total Expenditures 46.30% 39.55% 45.51% 45.49% 31.98% ‐14.32% ‐7.57% ‐13.53% ‐13.51% D‐Total Expenditures 1,810,839 $ 2,044,418 $ 2,072,390 $ 2,848,017 $ 3,402,395 $ 1,591,556 $ 1,357,977 $ 1,330,005 $ 554,379 $ E‐Property Tax Revenue 1,125,615 $ 1,333,528 $ 1,496,899 $ 1,738,828 $ 1,947,666 $ 822,051 $ 614,137 $ 450,766 $ 208,838 $ % of Total Expenditures 62.16% 65.23% 72.23% 61.05% 57.24% ‐4.92% ‐7.99% ‐14.99% ‐3.81% Grant County A‐Road Expenditures 1,362,241 $ 1,333,721 $ 1,430,648 $ 1,775,066 $ 2,702,846 $ 1,340,605 $ 1,369,125 $ 1,272,198 $ 927,780 $ % of Total Expenditures 45.76% 44.96% 33.40% 38.28% 46.47% 0.71% 1.51% 13.07% 8.19% B‐LE Expenditures 465,697 $ 542,083 $ 693,423 $ 765,333 $ 945,421 $ 479,724 $ $ 403,338 $ 251,998 $ 180,088 % of Total Expenditures 15.64% 18.27% 16.19% 16.50% 16.25% 0.61% ‐2.02% 0.06% ‐0.25% C‐Other Expenditures $ 1,148,803 $ 1,090,686 $ 2,159,495 $ 2,096,803 $ 2,168,499 $ 1,019,696 $ 1,077,814 $ 9,004 $ 71,696 % of Total Expenditures 38.59% 36.77% 50.41% 45.22% 37.28% ‐1.31% 0.51% ‐13.13% ‐7.94% D‐Total Expenditures 2,976,740 $ 2,966,490 $ 4,283,566 $ 4,637,202 $ 5,816,766 $ 2,840,026 $ 2,850,276 $ 1,533,200 $ 1,179,564 $ E‐Property Tax Revenue 1,779,588 $ 2,028,903 $ 2,357,749 $ 3,074,632 $ 3,742,453 $ 1,962,866 $ 1,713,551 $ 1,384,704 $ 667,821 $ % of Total Expenditures 59.78% 68.39% 55.04% 66.30% 64.34% 4.56% ‐4.05% 9.30% ‐1.96% Gregory County A‐Road Expenditures 1,088,543 $ 1,325,389 $ 1,065,629 $ 1,691,148 $ 1,959,464 $ 870,921 $ 634,075 $ 893,835 $ 268,316 $ % of Total Expenditures 45.49% 51.95% 43.69% 51.76% 55.79% 10.30% 3.84% 12.10% 4.03% B‐LE Expenditures 285,833 $ 282,464 $ 370,713 $ 506,946 $ 596,843 $ 311,010 $ $ 314,379 $ 226,130 $ 89,897 % of Total Expenditures 11.94% 11.07% 15.20% 15.52% 16.99% 5.05% 5.92% 1.79% 1.47% C‐Other Expenditures $ 1,018,768 $ 943,522 $ 1,002,991 $ 1,069,181 $ 955,738 $ (63,030) $ 12,217 $ (47,252) $ (113,442) % of Total Expenditures 42.57% 36.98% 41.12% 32.72% 27.21% ‐15.36% ‐9.77% ‐13.91% ‐5.51% D‐Total Expenditures 2,393,144 $ 2,551,375 $ 2,439,333 $ 3,267,275 $ 3,512,046 $ 1,118,901 $ 960,671 $ 1,072,713 $ 244,770 $ E‐Property Tax Revenue 1,385,637 $ 1,487,132 $ 1,701,347 $ 2,022,664 $ 2,306,425 $ 920,788 $ 819,293 $ 605,078 $ 283,761 $ % of Total Expenditures 57.90% 58.29% 69.75% 61.91% 65.67% 7.77% 7.38% ‐4.08% 3.76%

14

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages Haakon County A‐Road Expenditures 483,702 $ 710,893 $ 713,029 $ 835,414 $ 1,073,953 $ 590,251 $ 363,060 $ 360,923 $ 238,539 $ % of Total Expenditures 49.46% 56.65% 45.58% 45.63% 52.80% 3.34% ‐3.85% 7.22% 7.17% B‐LE Expenditures 141,859 $ 164,182 $ 173,090 $ 234,856 $ 275,648 $ 133,789 $ $ 111,466 $ 102,558 $ 40,792 % of Total Expenditures 14.50% 13.08% 11.06% 12.83% 13.55% ‐0.95% 0.47% 2.49% 0.72% C‐Other Expenditures $ 352,468 $ 379,901 $ 678,322 $ 760,638 $ 684,555 $ 332,087 $ 304,655 $ 6,233 $ (76,083) % of Total Expenditures 36.04% 30.27% 43.36% 41.54% 33.65% ‐2.39% 3.38% ‐9.71% ‐7.89% D‐Total Expenditures 978,029 $ 1,254,975 $ 1,564,442 $ 1,830,908 $ 2,034,156 $ 1,056,127 $ 779,181 $ 469,714 $ 203,248 $ E‐Property Tax Revenue 588,290 $ 700,218 $ 761,583 $ 888,124 $ 1,139,867 $ 551,576 $ 439,649 $ 378,284 $ 251,743 $ % of Total Expenditures 60.15% 55.80% 48.68% 48.51% 56.04% ‐4.11% 0.24% 7.36% 7.53% Hamlin County A‐Road Expenditures 1,064,403 $ 1,743,036 $ 1,387,591 $ 1,638,849 $ 2,345,601 $ 1,281,198 $ 602,565 $ 958,010 $ 706,752 $ % of Total Expenditures 57.50% 65.80% 53.70% 44.51% 62.00% 4.50% ‐3.80% 8.30% 17.49% B‐LE Expenditures 193,475 $ 231,155 $ 320,187 $ 413,976 $ 487,758 $ 294,283 $ $ 256,603 $ 167,571 $ 73,782 % of Total Expenditures 10.45% 8.73% 12.39% 11.24% 12.89% 2.44% 4.16% 0.50% 1.65% C‐Other Expenditures $ 593,111 $ 674,919 $ 876,106 $ 1,629,372 $ 949,945 $ 356,834 $ 275,026 $ 73,838 $ (679,427) % of Total Expenditures 32.04% 25.48% 33.91% 44.25% 25.11% ‐6.93% ‐0.37% ‐8.80% ‐19.14% D‐Total Expenditures 1,850,989 $ 2,649,110 $ 2,583,884 $ 3,682,196 $ 3,783,304 $ 1,932,315 $ 1,134,194 $ 1,199,419 $ 101,107 $ E‐Property Tax Revenue 956,881 $ 1,160,318 $ 1,379,031 $ 1,745,516 $ 2,052,905 $ 1,096,024 $ 892,587 $ 673,875 $ 307,390 $ % of Total Expenditures 51.70% 43.80% 53.37% 47.40% 54.26% 2.56% 10.46% 0.89% 6.86% Hand County A‐Road Expenditures 1,090,972 $ 1,011,223 $ 1,213,108 $ 1,398,282 $ 1,802,962 $ 711,990 $ 791,739 $ 589,854 $ 404,680 $ % of Total Expenditures 46.60% 48.91% 47.84% 52.00% 38.15% ‐8.45% ‐10.76% ‐9.69% ‐13.85% B‐LE Expenditures 324,555 $ 308,210 $ 366,120 $ 295,624 $ 352,061 $ 27,506 $ $ 43,851 $ (14,059) $ 56,436 % of Total Expenditures 13.86% 14.91% 14.44% 10.99% 7.45% ‐6.41% ‐7.46% ‐6.99% ‐3.54% C‐Other Expenditures $ 925,558 $ 748,023 $ 956,340 $ 995,140 $ 2,570,641 $ 1,645,083 $ 1,822,618 $ 1,614,301 $ 1,575,500 % of Total Expenditures 39.54% 36.18% 37.72% 37.01% 54.40% 14.86% 18.22% 16.68% 17.39% D‐Total Expenditures 2,341,084 $ 2,067,456 $ 2,535,567 $ 2,689,046 $ 4,725,663 $ 2,384,580 $ 2,658,207 $ 2,190,096 $ 2,036,617 $ E‐Property Tax Revenue 1,128,249 $ 1,337,580 $ 1,499,700 $ 1,756,387 $ 1,978,006 $ 849,757 $ 640,426 $ 478,306 $ 221,618 $ % of Total Expenditures 48.19% 64.70% 59.15% 65.32% 41.86% ‐6.33% ‐22.84% ‐17.29% ‐23.46% Hanson County A‐Road Expenditures 644,952 $ 833,479 $ 782,592 $ 955,501 $ 1,028,059 $ 383,107 $ 194,580 $ 245,467 $ 72,558 $ % of Total Expenditures 52.23% 53.90% 48.28% 35.93% 40.39% ‐11.84% ‐13.51% ‐7.89% 4.46% B‐LE Expenditures 135,544 $ 204,174 $ 241,126 $ 343,012 $ 470,988 $ 335,443 $ $ 266,813 $ 229,862 $ 127,976 % of Total Expenditures 10.98% 13.20% 14.88% 12.90% 18.51% 7.53% 5.31% 3.63% 5.61% C‐Other Expenditures $ 454,450 $ 508,652 $ 597,275 $ 1,360,459 $ 1,046,041 $ 591,591 $ 537,390 $ 448,766 $ (314,417) % of Total Expenditures 36.80% 32.89% 36.85% 51.16% 41.10% 4.30% 8.21% 4.25% ‐10.06% D‐Total Expenditures 1,234,946 $ 1,546,305 $ 1,620,993 $ 2,658,971 $ 2,545,088 $ 1,310,142 $ 998,783 $ 924,095 $ (113,884) $ E‐Property Tax Revenue 794,706 $ 963,116 $ 1,095,671 $ 1,351,681 $ 1,664,985 $ 870,279 $ 701,869 $ 569,314 $ 313,304 $ % of Total Expenditures 64.35% 62.29% 67.59% 50.83% 65.42% 1.07% 3.13% ‐2.17% 14.59% Harding County A‐Road Expenditures 699,273 $ 938,370 $ 1,306,555 $ 2,768,086 $ 2,953,403 $ 2,254,130 $ 2,015,033 $ 1,646,848 $ 185,317 $ % of Total Expenditures 43.87% 47.58% 51.03% 57.64% 53.02% 9.15% 5.44% 1.99% ‐4.62% B‐LE Expenditures 133,691 $ 150,376 $ 231,675 $ 309,500 $ 341,785 $ 208,094 $ $ 191,409 $ 110,110 $ 32,286

15

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages % of Total Expenditures 8.39% 7.63% 9.05% 6.44% 6.14% ‐2.25% ‐1.49% ‐2.91% ‐0.30% C‐Other Expenditures $ 761,165 $ 883,286 $ 1,022,124 $ 1,725,075 $ 2,275,489 $ 1,514,325 $ 1,392,204 $ 1,253,366 $ 550,414 % of Total Expenditures 47.75% 44.79% 39.92% 35.92% 40.85% ‐6.90% ‐3.94% 0.93% 4.93% D‐Total Expenditures 1,594,128 $ 1,972,031 $ 2,560,354 $ 4,802,661 $ 5,570,678 $ 3,976,549 $ 3,598,646 $ 3,010,324 $ 768,016 $ E‐Property Tax Revenue 588,459 $ 727,369 $ 808,437 $ 974,813 $ 1,167,959 $ 579,500 $ 440,590 $ 359,522 $ 193,145 $ % of Total Expenditures 36.91% 36.88% 31.58% 20.30% 20.97% ‐15.94% ‐15.91% ‐10.61% 0.67% Hughes County A‐Road Expenditures 851,168 $ 1,409,963 $ 1,356,272 $ 2,077,051 $ 2,521,181 $ 1,670,013 $ 1,111,218 $ 1,164,909 $ 444,130 $ % of Total Expenditures 23.26% 31.24% 25.51% 20.11% 24.04% 0.78% ‐7.20% ‐1.47% 3.93% B‐LE Expenditures 1,457,550 $ 1,608,989 $ 2,074,208 $ 5,426,658 $ 4,721,578 $ 3,264,028 $ $ 3,112,589 $ 2,647,370 $ (705,080) % of Total Expenditures 39.83% 35.65% 39.01% 52.53% 45.02% 5.19% 9.37% 6.01% ‐7.51% C‐Other Expenditures $ 1,350,938 $ 1,494,046 $ 1,886,185 $ 2,827,275 $ 3,246,027 $ 1,895,089 $ 1,751,981 $ 1,359,842 $ 418,751 % of Total Expenditures 36.91% 33.11% 35.48% 27.37% 30.95% ‐5.96% ‐2.16% ‐4.53% 3.58% D‐Total Expenditures 3,659,656 $ 4,512,997 $ 5,316,664 $ 10,330,985 $ 10,488,785 $ 6,829,129 $ 5,975,788 $ 5,172,121 $ 157,800 $ E‐Property Tax Revenue 1,922,639 $ 2,294,217 $ 2,771,240 $ 3,555,073 $ 4,344,419 $ 2,421,780 $ 2,050,202 $ 1,573,179 $ 789,346 $ % of Total Expenditures 52.54% 50.84% 52.12% 34.41% 41.42% ‐11.12% ‐9.42% ‐10.70% 7.01% Hutchinson County A‐Road Expenditures 1,934,166 $ 2,162,228 $ 1,968,258 $ 2,435,542 $ 2,599,541 $ 665,375 $ 437,313 $ 631,283 $ 163,999 $ % of Total Expenditures 65.25% 64.77% 56.25% 60.31% 62.04% ‐3.21% ‐2.73% 5.79% 1.73% B‐LE Expenditures 249,524 $ 344,995 $ 366,428 $ 446,992 $ 513,390 $ 263,866 $ $ 168,395 $ 146,963 $ 66,398 % of Total Expenditures 8.42% 10.33% 10.47% 11.07% 12.25% 3.83% 1.92% 1.78% 1.18% C‐Other Expenditures $ 780,736 $ 830,909 $ 1,164,371 $ 1,155,590 $ 1,077,233 $ 296,497 $ 246,324 $ (87,137) $ (78,357) % of Total Expenditures 26.34% 24.89% 33.28% 28.62% 25.71% ‐0.63% 0.82% ‐7.57% ‐2.91% D‐Total Expenditures 2,964,427 $ 3,338,132 $ 3,499,056 $ 4,038,124 $ 4,190,164 $ 1,225,738 $ 852,033 $ 691,109 $ 152,040 $ E‐Property Tax Revenue 1,698,066 $ 1,975,409 $ 2,311,111 $ 2,477,332 $ 2,564,793 $ 866,727 $ 589,384 $ 253,681 $ 87,461 $ % of Total Expenditures 57.28% 59.18% 66.05% 61.35% 61.21% 3.93% 2.03% ‐4.84% ‐0.14% Hyde County A‐Road Expenditures 441,064 $ 565,111 $ 582,900 $ 677,888 $ 987,550 $ 546,486 $ 422,439 $ 404,650 $ 309,662 $ % of Total Expenditures 43.67% 44.39% 38.91% 37.49% 46.84% 3.17% 2.45% 7.93% 9.35% B‐LE Expenditures 106,460 $ 164,257 $ 147,704 $ 269,156 $ 299,470 $ 193,010 $ $ 135,213 $ 151,766 $ 30,314 % of Total Expenditures 10.54% 12.90% 9.86% 14.88% 14.20% 3.66% 1.30% 4.34% ‐0.68% C‐Other Expenditures $ 462,556 $ 543,552 $ 767,447 $ 861,201 $ 821,211 $ 358,655 $ 277,659 $ 53,764 $ (39,990) % of Total Expenditures 45.79% 42.70% 51.23% 47.63% 38.95% ‐6.84% ‐3.75% ‐12.28% ‐8.68% D‐Total Expenditures 1,010,079 $ 1,272,920 $ 1,498,050 $ 1,808,245 $ 2,108,231 $ 1,098,152 $ 835,311 $ 610,181 $ 299,986 $ E‐Property Tax Revenue 645,409 $ 800,383 $ 921,894 $ 1,101,048 $ 1,254,018 $ 608,609 $ 453,635 $ 332,124 $ 152,970 $ % of Total Expenditures 63.90% 62.88% 61.54% 60.89% 59.48% ‐4.42% ‐3.40% ‐2.06% ‐1.41% Jackson County A‐Road Expenditures 259,299 $ 382,319 $ 369,811 $ 466,425 $ 772,294 $ 512,996 $ 389,975 $ 402,483 $ 305,870 $ % of Total Expenditures 34.98% 42.79% 36.27% 33.01% 44.27% 9.29% 1.48% 8.00% 11.26% B‐LE Expenditures 139,683 $ 133,574 $ 173,265 $ 267,170 $ 352,518 $ 212,835 $ $ 218,944 $ 179,254 $ 85,348 % of Total Expenditures 18.84% 14.95% 16.99% 18.91% 20.21% 1.37% 5.26% 3.22% 1.30% C‐Other Expenditures $ 342,273 $ 377,650 $ 476,447 $ 679,471 $ 619,553 $ 277,280 $ 241,903 $ 143,106 $ (59,918) % of Total Expenditures 46.17% 42.26% 46.73% 48.08% 35.52% ‐10.65% ‐6.74% ‐11.21% ‐12.56%

16

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages D‐Total Expenditures 741,255 $ 893,543 $ 1,019,523 $ 1,413,066 $ 1,744,365 $ 1,003,111 $ 850,823 $ 724,843 $ 331,300 $ E‐Property Tax Revenue 360,795 $ 427,339 $ 492,763 $ 665,559 $ 772,684 $ 411,889 $ 345,344 $ 279,920 $ 107,125 $ % of Total Expenditures 48.67% 47.83% 48.33% 47.10% 44.30% ‐4.37% ‐3.53% ‐4.03% ‐2.80% Jerauld County A‐Road Expenditures 408,146 $ 407,634 $ 490,592 $ 651,866 $ 800,937 $ 392,791 $ 393,303 $ 310,344 $ 149,071 $ % of Total Expenditures 32.31% 36.32% 34.64% 26.22% 35.87% 3.56% ‐0.45% 1.23% 9.65% B‐LE Expenditures 148,101 $ 170,370 $ 222,233 $ 278,473 $ 417,911 $ 269,810 $ $ 247,541 $ 195,678 $ 139,438 % of Total Expenditures 11.73% 15.18% 15.69% 11.20% 18.72% 6.99% 3.54% 3.03% 7.52% C‐Other Expenditures $ 706,810 $ 544,359 $ 703,340 $ 1,555,331 $ 1,013,773 $ 306,963 $ 469,413 $ 310,432 $ (541,559) % of Total Expenditures 55.96% 48.50% 49.67% 62.57% 45.41% ‐10.55% ‐3.09% ‐4.26% ‐17.16% D‐Total Expenditures 1,263,057 $ 1,122,362 $ 1,416,166 $ 2,485,670 $ 2,232,620 $ 969,563 $ 1,110,258 $ 816,454 $ (253,050) $ E‐Property Tax Revenue 488,316 $ 606,608 $ 736,089 $ 926,854 $ 1,174,505 $ 686,189 $ 567,897 $ 438,415 $ 247,651 $ % of Total Expenditures 38.66% 54.05% 51.98% 37.29% 52.61% 13.95% ‐1.44% 0.63% 15.32% Jones County A‐Road Expenditures 300,656 $ 364,757 $ 425,835 $ 403,978 $ 514,763 $ 214,107 $ 150,006 $ 88,928 $ 110,785 $ % of Total Expenditures 42.35% 46.36% 43.88% 40.72% 43.63% 1.28% ‐2.73% ‐0.25% 2.91% B‐LE Expenditures 159,300 $ 158,304 $ 190,815 $ 191,788 $ 247,782 $ 88,482 $ $ 89,478 $ 56,967 $ 55,994 % of Total Expenditures 22.44% 20.12% 19.66% 19.33% 21.00% ‐1.44% 0.88% 1.34% 1.67% C‐Other Expenditures $ 249,942 $ 263,777 $ 353,788 $ 396,294 $ 417,422 $ 167,480 $ 153,645 $ 63,634 $ 21,128 % of Total Expenditures 35.21% 33.52% 36.46% 39.95% 35.38% 0.17% 1.86% ‐1.08% ‐4.57% D‐Total Expenditures 709,897 $ 786,838 $ 970,438 $ 992,060 $ 1,179,967 $ 470,069 $ 393,129 $ 209,529 $ 187,907 $ E‐Property Tax Revenue 417,065 $ 513,967 $ 581,986 $ 653,643 $ 713,087 $ 296,022 $ 199,120 $ 131,101 $ 59,444 $ % of Total Expenditures 58.75% 65.32% 59.97% 65.89% 60.43% 1.68% ‐4.89% 0.46% ‐5.46% Kingsbury County A‐Road Expenditures 928,895 $ 1,205,926 $ 1,291,733 $ 1,579,200 $ 2,076,044 $ 1,147,149 $ 870,118 $ 784,311 $ 496,843 $ % of Total Expenditures 46.64% 49.58% 56.61% 53.51% 56.72% 10.08% 7.14% 0.11% 3.21% B‐LE Expenditures 305,002 $ 373,345 $ 365,618 $ 490,222 $ 570,535 $ 265,533 $ $ 197,189 $ 204,917 $ 80,312 % of Total Expenditures 15.32% 15.35% 16.02% 16.61% 15.59% 0.27% 0.24% ‐0.43% ‐1.02% C‐Other Expenditures $ 757,581 $ 852,974 $ 624,446 $ 881,584 $ 1,013,344 $ 255,764 $ 160,371 $ 388,898 $ 131,760 % of Total Expenditures 38.04% 35.07% 27.37% 29.87% 27.69% ‐10.35% ‐7.38% 0.32% ‐2.18% D‐Total Expenditures 1,991,477 $ 2,432,245 $ 2,281,797 $ 2,951,006 $ 3,659,923 $ 1,668,445 $ 1,227,678 $ 1,378,126 $ 708,916 $ E‐Property Tax Revenue 956,398 $ 1,144,635 $ 1,317,752 $ 1,587,291 $ 2,147,154 $ 1,190,756 $ 1,002,518 $ 829,402 $ 559,863 $ % of Total Expenditures 48.02% 47.06% 57.75% 53.79% 58.67% 10.65% 11.61% 0.92% 4.88% Lake County A‐Road Expenditures 928,214 $ 1,233,167 $ 1,396,152 $ 1,652,796 $ 2,203,012 $ 1,274,798 $ 969,845 $ 806,860 $ 550,216 $ % of Total Expenditures 34.11% 40.00% 36.97% 36.14% 36.87% 2.76% ‐3.13% ‐0.10% 0.73% B‐LE Expenditures 651,701 $ 748,021 $ 992,353 $ 1,100,204 $ 1,361,097 $ 709,397 $ $ 613,076 $ 368,745 $ 260,894 % of Total Expenditures 23.95% 24.26% 26.27% 24.05% 22.78% ‐1.17% ‐1.48% ‐3.49% ‐1.27% C‐Other Expenditures $ 1,141,320 $ 1,102,097 $ 1,388,444 $ 1,820,871 $ 2,411,320 $ 1,270,000 $ 1,309,223 $ 1,022,876 $ 590,449 % of Total Expenditures 41.94% 35.74% 36.76% 39.81% 40.35% ‐1.59% 4.61% 3.59% 0.54% D‐Total Expenditures 2,721,234 $ 3,083,285 $ 3,776,949 $ 4,573,871 $ 5,975,429 $ 3,254,195 $ 2,892,144 $ 2,198,480 $ 1,401,558 $ E‐Property Tax Revenue 1,470,802 $ 1,843,293 $ 2,318,415 $ 3,029,145 $ 3,562,730 $ 2,091,928 $ 1,719,437 $ 1,244,315 $ 533,585 $ % of Total Expenditures 54.05% 59.78% 61.38% 66.23% 59.62% 5.57% ‐0.16% ‐1.76% ‐6.61%

17

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages Lawrence County A‐Road Expenditures 1,403,206 $ 1,962,890 $ 1,253,651 $ 2,576,190 $ 3,844,534 $ 2,441,328 $ 1,881,643 $ 2,590,882 $ 1,268,344 $ % of Total Expenditures 19.07% 23.93% 11.90% 19.01% 24.47% 5.40% 0.54% 12.57% 5.46% B‐LE Expenditures 2,332,452 $ 2,701,679 $ 3,250,961 $ 4,316,778 $ 4,455,833 $ 2,123,381 $ $ 1,754,154 $ 1,204,872 $ 139,055 % of Total Expenditures 31.69% 32.94% 30.86% 31.85% 28.36% ‐3.33% ‐4.58% ‐2.50% ‐3.49% C‐Other Expenditures $ 3,624,223 $ 3,537,333 $ 6,029,248 $ 6,660,785 $ 7,410,778 $ 3,786,555 $ 3,873,445 $ 1,381,530 $ 749,993 % of Total Expenditures 49.24% 43.13% 57.24% 49.14% 47.17% ‐2.07% 4.04% ‐10.07% ‐1.97% D‐Total Expenditures 7,359,882 $ 8,201,903 $ 10,533,861 $ 13,553,754 $ 15,711,146 $ 8,351,264 $ 7,509,243 $ 5,177,285 $ 2,157,392 $ E‐Property Tax Revenue 4,334,983 $ 4,874,110 $ 5,832,330 $ 7,195,781 $ 8,893,494 $ 4,558,511 $ 4,019,384 $ 3,061,165 $ 1,697,713 $ % of Total Expenditures 58.90% 59.43% 55.37% 53.09% 56.61% ‐2.29% ‐2.82% 1.24% 3.52% Lincoln County A‐Road Expenditures 1,413,202 $ 1,667,028 $ 2,054,866 $ 3,729,055 $ 5,550,524 $ 4,137,323 $ 3,883,497 $ 3,495,659 $ 1,821,469 $ % of Total Expenditures 36.46% 37.57% 27.45% 26.08% 34.35% ‐2.11% ‐3.22% 6.90% 8.27% B‐LE Expenditures 870,147 $ 1,261,966 $ 1,879,952 $ 3,181,236 $ 4,107,850 $ 3,237,703 $ $ 2,845,884 $ 2,227,899 $ 926,614 % of Total Expenditures 22.45% 28.44% 25.11% 22.25% 25.42% 2.97% ‐3.02% 0.31% 3.17% C‐Other Expenditures $ 1,592,227 $ 1,507,645 $ 3,551,445 $ 7,388,499 $ 6,499,069 $ 4,906,843 $ 4,991,424 $ 2,947,625 $ (889,430) % of Total Expenditures 41.08% 33.98% 47.44% 51.67% 40.22% ‐0.86% 6.24% ‐7.22% ‐11.45% D‐Total Expenditures 3,875,576 $ 4,436,640 $ 7,486,262 $ 14,298,791 $ 16,157,444 $ 12,281,868 $ 11,720,805 $ 8,671,182 $ 1,858,653 $ E‐Property Tax Revenue 1,991,623 $ 2,592,429 $ 3,833,783 $ 7,222,124 $ 9,639,626 $ 7,648,002 $ 7,047,196 $ 5,805,843 $ 2,417,501 $ % of Total Expenditures 51.39% 58.43% 51.21% 50.51% 59.66% 8.27% 1.23% 8.45% 9.15% Lyman County A‐Road Expenditures 806,676 $ 854,704 $ 804,865 $ 1,015,159 $ 1,406,034 $ 599,358 $ 551,330 $ 601,169 $ 390,875 $ % of Total Expenditures 44.77% 41.93% 38.09% 42.81% 49.99% 5.22% 8.06% 11.90% 7.18% B‐LE Expenditures 281,252 $ 329,775 $ 398,091 $ 441,536 $ 523,025 $ 241,773 $ $ 193,250 $ 124,934 $ 81,489 % of Total Expenditures 15.61% 16.18% 18.84% 18.62% 18.59% 2.98% 2.41% ‐0.25% ‐0.03% C‐Other Expenditures $ 713,696 $ 854,159 $ 910,104 $ 914,856 $ 883,819 $ 170,123 $ 29,660 $ (26,285) $ (31,037) % of Total Expenditures 39.61% 41.90% 43.07% 38.58% 31.42% ‐8.19% ‐10.48% ‐11.65% ‐7.16% D‐Total Expenditures 1,801,624 $ 2,038,637 $ 2,113,060 $ 2,371,551 $ 2,812,878 $ 1,011,254 $ 774,240 $ 699,818 $ 441,327 $ E‐Property Tax Revenue 1,055,641 $ 1,168,300 $ 976,843 $ 1,162,889 $ 1,312,885 $ 257,244 $ 144,585 $ 336,041 $ 149,996 $ % of Total Expenditures 58.59% 57.31% 46.23% 49.03% 46.67% ‐11.92% ‐10.64% 0.44% ‐2.36% Marshall County A‐Road Expenditures 910,911 $ 1,142,598 $ 1,191,501 $ 1,420,490 $ 2,387,258 $ 1,476,347 $ 1,244,660 $ 1,195,757 $ 966,768 $ % of Total Expenditures 45.50% 47.18% 43.03% 42.29% 50.03% 4.53% 2.85% 7.00% 7.74% B‐LE Expenditures 420,497 $ 501,830 $ 630,860 $ 775,209 $ 949,093 $ 528,596 $ $ 447,264 $ 318,233 $ 173,884 % of Total Expenditures 21.00% 20.72% 22.78% 23.08% 19.89% ‐1.11% ‐0.83% ‐2.89% ‐3.19% C‐Other Expenditures $ 670,681 $ 777,525 $ 946,870 $ 1,163,378 $ 1,435,312 $ 764,631 $ 657,788 $ 488,443 $ 271,934 % of Total Expenditures 33.50% 32.10% 34.19% 34.63% 30.08% ‐3.42% ‐2.02% ‐4.11% ‐4.55% D‐Total Expenditures 2,002,090 $ 2,421,952 $ 2,769,232 $ 3,359,077 $ 4,771,664 $ 2,769,575 $ 2,349,712 $ 2,002,433 $ 1,412,587 $ E‐Property Tax Revenue 884,752 $ 1,185,628 $ 1,440,706 $ 1,741,489 $ 3,035,903 $ 2,151,150 $ 1,850,275 $ 1,595,197 $ 1,294,414 $ % of Total Expenditures 44.19% 48.95% 52.03% 51.84% 63.62% 19.43% 14.67% 11.59% 11.78% McCook County A‐Road Expenditures 1,200,181 $ 1,448,880 $ 1,587,845 $ 1,652,779 $ 2,263,733 $ 1,063,551 $ 814,852 $ 675,887 $ 610,954 $ % of Total Expenditures 52.47% 49.39% 49.68% 45.25% 51.16% ‐1.31% 1.77% 1.48% 5.91% B‐LE Expenditures 252,289 $ 555,669 $ 422,370 $ 703,491 $ 835,531 $ 583,242 $ $ 279,863 $ 413,161 $ 132,040

18

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages % of Total Expenditures 11.03% 18.94% 13.21% 19.26% 18.88% 7.85% ‐0.06% 5.67% ‐0.38% C‐Other Expenditures $ 835,044 $ 928,737 $ 1,186,011 $ 1,296,536 $ 1,325,513 $ 490,469 $ 396,776 $ 139,502 $ 28,977 % of Total Expenditures 36.50% 31.66% 37.11% 35.49% 29.96% ‐6.54% ‐1.70% ‐7.15% ‐5.53% D‐Total Expenditures 2,287,514 $ 2,933,286 $ 3,196,227 $ 3,652,806 $ 4,424,777 $ 2,137,263 $ 1,491,491 $ 1,228,550 $ 771,971 $ E‐Property Tax Revenue 1,546,364 $ 1,778,975 $ 2,056,812 $ 2,524,377 $ 3,133,945 $ 1,587,581 $ 1,354,970 $ 1,077,133 $ 609,569 $ % of Total Expenditures 67.60% 60.65% 64.35% 69.11% 70.83% 3.23% 10.18% 6.48% 1.72% McPherson County A‐Road Expenditures 1,230,883 $ 1,025,885 $ 1,325,092 $ 1,677,524 $ 1,684,904 $ 454,022 $ 659,019 $ 359,812 $ 7,380 $ % of Total Expenditures 64.27% 61.84% 62.94% 63.29% 60.80% ‐3.47% ‐1.04% ‐2.14% ‐2.49% B‐LE Expenditures 134,661 $ 139,307 $ 151,935 $ 203,439 $ 285,166 $ 150,505 $ $ 145,858 $ 133,231 $ 81,727 % of Total Expenditures 7.03% 8.40% 7.22% 7.67% 10.29% 3.26% 1.89% 3.07% 2.62% C‐Other Expenditures $ 549,552 $ 493,656 $ 628,388 $ 769,781 $ 801,334 $ 251,782 $ 307,677 $ 172,946 $ 31,552 % of Total Expenditures 28.70% 29.76% 29.85% 29.04% 28.91% 0.21% ‐0.85% ‐0.94% ‐0.13% D‐Total Expenditures 1,915,095 $ 1,658,849 $ 2,105,415 $ 2,650,745 $ 2,771,404 $ 856,308 $ 1,112,555 $ 665,989 $ 120,659 $ E‐Property Tax Revenue 874,624 $ 1,051,096 $ 1,242,255 $ 1,423,400 $ 1,592,890 $ 718,266 $ 541,794 $ 350,635 $ 169,490 $ % of Total Expenditures 45.67% 63.36% 59.00% 53.70% 57.48% 11.81% ‐5.88% ‐1.52% 3.78% Meade County A‐Road Expenditures 1,845,791 $ 1,918,229 $ 2,398,739 $ 3,515,461 $ 4,780,216 $ 2,934,425 $ 2,861,987 $ 2,381,477 $ 1,264,755 $ % of Total Expenditures 28.78% 26.06% 25.86% 27.34% 33.70% 4.92% 7.64% 7.84% 6.36% B‐LE Expenditures 2,235,943 $ 2,632,058 $ 3,376,981 $ 4,362,436 $ 4,989,778 $ 2,753,835 $ $ 2,357,720 $ 1,612,797 $ 627,342 % of Total Expenditures 34.86% 35.76% 36.40% 33.93% 35.17% 0.31% ‐0.59% ‐1.23% 1.24% C‐Other Expenditures $ 2,331,731 $ 2,809,690 $ 3,500,625 $ 4,980,088 $ 4,415,959 $ 2,084,228 $ 1,606,269 $ 915,334 $ (564,129) % of Total Expenditures 36.36% 38.18% 37.74% 38.73% 31.13% ‐5.23% ‐7.05% ‐6.61% ‐7.60% D‐Total Expenditures 6,413,465 $ 7,359,977 $ 9,276,344 $ 12,857,985 $ 14,185,953 $ 7,772,488 $ 6,825,976 $ 4,909,608 $ 1,327,968 $ E‐Property Tax Revenue 3,975,619 $ 4,444,210 $ 5,736,206 $ 8,035,570 $ 9,432,535 $ 5,456,916 $ 4,988,326 $ 3,696,330 $ 1,396,965 $ % of Total Expenditures 61.99% 60.38% 61.84% 62.49% 66.49% 4.50% 6.11% 4.65% 4.00% Mellette County A‐Road Expenditures 175,502 $ 166,193 $ 403,321 $ 283,202 $ 380,771 $ 205,268 $ 214,577 $ (22,550) $ 97,569 $ % of Total Expenditures 22.73% 24.72% 30.62% 19.46% 23.46% 0.73% ‐1.26% ‐7.16% 4.00% B‐LE Expenditures 210,299 $ 209,861 $ 418,751 $ 544,845 $ 593,317 $ 383,019 $ $ 383,456 $ 174,566 $ 48,472 % of Total Expenditures 27.24% 31.22% 31.80% 37.43% 36.55% 9.31% 5.33% 4.75% ‐0.88% C‐Other Expenditures $ 386,331 $ 296,203 $ 494,899 $ 627,538 $ 649,116 $ 262,784 $ 352,913 $ 154,217 $ 21,578 % of Total Expenditures 50.03% 44.06% 37.58% 43.11% 39.99% ‐10.04% ‐4.07% 2.41% ‐3.12% D‐Total Expenditures 772,132 $ 672,257 $ 1,316,971 $ 1,455,585 $ 1,623,204 $ 851,071 $ 950,947 $ 306,233 $ 167,619 $ E‐Property Tax Revenue 340,238 $ 478,863 $ 567,986 $ 632,680 $ 711,031 $ 370,793 $ 232,168 $ 143,046 $ 78,351 $ % of Total Expenditures 44.06% 71.23% 43.13% 43.47% 43.80% ‐0.26% ‐27.43% 0.67% 0.33% Miner County A‐Road Expenditures 891,262 $ 1,212,497 $ 1,381,752 $ 1,285,685 $ 1,697,597 $ 806,335 $ 485,101 $ 315,845 $ 411,913 $ % of Total Expenditures 51.78% 55.30% 53.78% 45.54% 48.77% ‐3.01% ‐6.53% ‐5.01% 3.23% B‐LE Expenditures 300,352 $ 370,695 $ 419,273 $ 524,956 $ 580,067 $ 279,715 $ $ 209,372 $ 160,793 $ 55,111 % of Total Expenditures 17.45% 16.91% 16.32% 18.60% 16.67% ‐0.78% ‐0.24% 0.35% ‐1.93% C‐Other Expenditures $ 529,631 $ 609,230 $ 768,116 $ 1,012,384 $ 1,203,016 $ 673,385 $ 593,786 $ 434,899 $ 190,632 % of Total Expenditures 30.77% 27.79% 29.90% 35.86% 34.56% 3.79% 6.77% 4.66% ‐1.30%

19

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages D‐Total Expenditures 1,721,245 $ 2,192,422 $ 2,569,142 $ 2,823,025 $ 3,480,680 $ 1,759,435 $ 1,288,258 $ 911,538 $ 657,655 $ E‐Property Tax Revenue 1,258,250 $ 1,511,497 $ 1,734,224 $ 2,036,890 $ 2,470,936 $ 1,212,686 $ 959,439 $ 736,712 $ 434,045 $ % of Total Expenditures 73.10% 68.94% 67.50% 72.15% 70.99% ‐2.11% 2.05% 3.49% ‐1.16% Minnehaha County A‐Road Expenditures 3,838,850 $ 4,938,072 $ 5,051,043 $ 4,967,472 $ 6,014,775 $ 2,175,926 $ 1,076,704 $ 963,733 $ 1,047,303 $ % of Total Expenditures 11.34% 16.97% 10.30% 8.00% 9.24% ‐2.10% ‐7.73% ‐1.06% 1.24% B‐LE Expenditures 12,644,141 $ 12,947,746 $ 22,699,081 $ 27,859,196 $ 31,303,794 $ 18,659,653 $ $ 18,356,048 $ 8,604,714 $ 3,444,598 % of Total Expenditures 37.34% 44.49% 46.30% 44.89% 48.09% 10.75% 3.60% 1.79% 3.20% C‐Other Expenditures $ 17,382,446 $ 11,213,768 $ 21,280,775 $ 29,234,266 $ 27,770,830 $ 10,388,384 $ 16,557,062 $ 6,490,055 $ (1,463,437) % of Total Expenditures 51.33% 38.54% 43.40% 47.11% 42.67% ‐8.66% 4.13% ‐0.73% ‐4.44% D‐Total Expenditures 33,865,437 $ 29,099,586 $ 49,030,899 $ 62,060,935 $ 65,089,399 $ 31,223,963 $ 35,989,814 $ 16,058,501 $ 3,028,465 $ E‐Property Tax Revenue 11,138,595 $ 14,060,289 $ 19,910,452 $ 28,332,142 $ 36,567,625 $ 25,429,030 $ 22,507,336 $ 16,657,174 $ 8,235,483 $ % of Total Expenditures 32.89% 48.32% 40.61% 45.65% 56.18% 23.29% 7.86% 15.57% 10.53% Moody County A‐Road Expenditures 984,459 $ 1,166,818 $ 1,097,467 $ 1,543,784 $ 1,827,441 $ 842,982 $ 660,622 $ 729,973 $ 283,657 $ % of Total Expenditures 37.48% 38.02% 33.04% 37.97% 38.61% 1.13% 0.59% 5.57% 0.64% B‐LE Expenditures 557,550 $ 703,768 $ 793,742 $ 860,054 $ 946,787 $ 389,237 $ $ 243,019 $ 153,046 $ 86,734 % of Total Expenditures 21.23% 22.93% 23.89% 21.15% 20.00% ‐1.23% ‐2.93% ‐3.89% ‐1.15% C‐Other Expenditures $ 1,084,799 $ 1,198,736 $ 1,430,689 $ 1,661,742 $ 1,959,175 $ 874,376 $ 760,439 $ 528,486 $ 297,433 % of Total Expenditures 41.30% 39.06% 43.07% 40.87% 41.39% 0.09% 2.33% ‐1.68% 0.52% D‐Total Expenditures 2,626,808 $ 3,069,323 $ 3,321,898 $ 4,065,580 $ 4,733,403 $ 2,106,595 $ 1,664,080 $ 1,411,505 $ 667,823 $ E‐Property Tax Revenue 1,609,998 $ 1,921,472 $ 2,178,075 $ 2,648,306 $ 3,082,051 $ 1,472,054 $ 1,160,579 $ 903,976 $ 433,745 $ % of Total Expenditures 61.29% 62.60% 65.57% 65.14% 65.11% 3.82% 2.51% ‐0.46% ‐0.03% Pennington County A‐Road Expenditures 4,447,690 $ 6,269,510 $ 6,439,072 $ 5,621,209 $ 5,832,823 $ 1,385,133 $ (436,687) $ (606,249) $ 211,614 $ % of Total Expenditures 17.71% 20.45% 14.69% 10.06% 7.96% ‐9.75% ‐12.49% ‐6.73% ‐2.10% B‐LE Expenditures 11,834,519 $ 14,597,254 $ 20,673,318 $ 29,537,713 $ 34,350,533 $ 22,516,013 $ $ 19,753,279 $ 13,677,215 $ 4,812,819 % of Total Expenditures 47.12% 47.61% 47.15% 52.85% 46.86% ‐0.26% ‐0.75% ‐0.29% ‐5.99% C‐Other Expenditures $ 8,836,034 $ 9,793,277 $ 16,734,002 $ 20,731,730 $ 33,123,275 $ 24,287,241 $ 23,329,997 $ 16,389,272 $ 12,391,544 % of Total Expenditures 35.18% 31.94% 38.17% 37.09% 45.18% 10.00% 13.24% 7.01% 8.09% D‐Total Expenditures 25,118,243 $ 30,660,041 $ 43,846,392 $ 55,890,652 $ 73,306,630 $ 48,188,387 $ 42,646,589 $ 29,460,238 $ 17,415,978 $ E‐Property Tax Revenue 13,930,165 $ 16,705,661 $ 22,278,311 $ 30,077,956 $ 35,688,223 $ 21,758,058 $ 18,982,561 $ 13,409,912 $ 5,610,267 $ % of Total Expenditures 55.46% 54.49% 50.81% 53.82% 48.68% ‐6.78% ‐5.81% ‐2.13% ‐5.14% Perkins County A‐Road Expenditures 870,402 $ 1,073,908 $ 1,111,921 $ 1,249,227 $ 1,606,490 $ 736,088 $ 532,582 $ 494,569 $ 357,262 $ % of Total Expenditures 49.62% 51.39% 47.46% 39.97% 44.18% ‐5.44% ‐7.21% ‐3.28% 4.21% B‐LE Expenditures 249,593 $ 291,676 $ 388,859 $ 454,897 $ 640,551 $ 390,957 $ $ 348,875 $ 251,692 $ 185,654 % of Total Expenditures 14.23% 13.96% 16.60% 14.56% 17.62% 3.39% 3.66% 1.02% 3.06% C‐Other Expenditures $ 634,027 $ 724,338 $ 842,219 $ 1,421,028 $ 1,389,175 $ 755,148 $ 664,837 $ 546,956 $ (31,853) % of Total Expenditures 36.15% 34.66% 35.95% 45.47% 38.20% 2.05% 3.54% 2.25% ‐7.27% D‐Total Expenditures 1,754,022 $ 2,089,921 $ 2,342,999 $ 3,125,152 $ 3,636,215 $ 1,882,193 $ 1,546,294 $ 1,293,216 $ 511,063 $ E‐Property Tax Revenue 1,085,624 $ 1,196,466 $ 1,229,172 $ 1,413,271 $ 1,606,367 $ 520,743 $ 409,901 $ 377,195 $ 193,096 $ % of Total Expenditures 61.89% 57.25% 52.46% 45.22% 44.18% ‐17.71% ‐13.07% ‐8.28% ‐1.04%

20

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages Potter County A‐Road Expenditures 806,111 $ 1,025,304 $ 920,801 $ 1,154,288 $ 1,642,838 $ 836,727 $ 617,534 $ 722,037 $ 488,550 $ % of Total Expenditures 47.03% 50.77% 42.59% 47.36% 53.10% 6.07% 2.33% 10.51% 5.74% B‐LE Expenditures 290,155 $ 311,980 $ 339,203 $ 327,218 $ 385,821 $ 95,666 $ $ 73,841 $ 46,618 $ 58,603 % of Total Expenditures 16.93% 15.45% 15.69% 13.42% 12.47% ‐4.46% ‐2.98% ‐3.22% ‐0.95% C‐Other Expenditures $ 617,911 $ 682,240 $ 902,144 $ 955,913 $ 1,065,096 $ 447,185 $ 382,855 $ 162,952 $ 109,183 % of Total Expenditures 36.05% 33.78% 41.72% 39.22% 34.43% ‐1.62% 0.65% ‐7.29% ‐4.79% D‐Total Expenditures 1,714,177 $ 2,019,525 $ 2,162,149 $ 2,437,419 $ 3,093,755 $ 1,379,578 $ 1,074,230 $ 931,607 $ 656,336 $ E‐Property Tax Revenue 896,400 $ 1,105,632 $ 1,258,925 $ 1,531,092 $ 1,928,993 $ 1,032,593 $ 823,362 $ 670,068 $ 397,901 $ % of Total Expenditures 52.29% 54.75% 58.23% 62.82% 62.35% 10.06% 7.60% 4.12% ‐0.47% Roberts County A‐Road Expenditures 1,346,686 $ 1,880,739 $ 1,583,766 $ 1,542,309 $ 2,106,928 $ 760,242 $ 226,189 $ 523,162 $ 564,619 $ % of Total Expenditures 47.60% 54.16% 37.28% 22.34% 34.66% ‐12.94% ‐19.50% ‐2.62% 12.32% B‐LE Expenditures 459,334 $ 585,507 $ 825,168 $ 1,575,295 $ 2,178,949 $ 1,719,615 $ $ 1,593,443 $ 1,353,782 $ 603,655 % of Total Expenditures 16.24% 16.86% 19.43% 22.82% 35.85% 19.61% 18.99% 16.42% 13.03% C‐Other Expenditures $ 1,023,160 $ 1,006,211 $ 1,838,954 $ 3,785,123 $ 1,792,862 $ 769,701 $ 786,650 $ (46,092) $ (1,992,261) % of Total Expenditures 36.16% 28.98% 43.29% 54.84% 29.49% ‐6.67% 0.51% ‐13.80% ‐25.35% D‐Total Expenditures 2,829,180 $ 3,472,457 $ 4,247,888 $ 6,902,727 $ 6,078,739 $ 3,249,559 $ 2,606,282 $ 1,830,852 $ (823,987) $ E‐Property Tax Revenue 1,502,470 $ 1,689,996 $ 2,009,461 $ 2,976,759 $ 3,462,712 $ 1,960,242 $ 1,772,716 $ 1,453,251 $ 485,953 $ % of Total Expenditures 53.11% 48.67% 47.30% 43.12% 56.96% 3.85% 8.29% 9.66% 13.84% Sanborn County A‐Road Expenditures 593,565 $ 791,332 $ 850,190 $ 927,326 $ 1,648,970 $ 1,055,405 $ 857,638 $ 798,779 $ 721,644 $ % of Total Expenditures 41.17% 47.62% 45.74% 45.07% 56.88% 15.71% 9.26% 11.14% 11.81% B‐LE Expenditures 203,554 $ 232,375 $ 255,838 $ 348,378 $ 378,197 $ 174,643 $ $ 145,822 $ 122,360 $ 29,819 % of Total Expenditures 14.12% 13.98% 13.76% 16.93% 13.04% ‐1.08% ‐0.94% ‐0.72% ‐3.89% C‐Other Expenditures $ 644,569 $ 637,910 $ 752,630 $ 781,824 $ 872,070 $ 227,501 $ 234,160 $ 119,440 $ 90,247 % of Total Expenditures 44.71% 38.39% 40.49% 38.00% 30.08% ‐14.63% ‐8.31% ‐10.41% ‐7.92% D‐Total Expenditures 1,441,688 $ 1,661,618 $ 1,858,659 $ 2,057,528 $ 2,899,238 $ 1,457,550 $ 1,237,620 $ 1,040,579 $ 841,710 $ E‐Property Tax Revenue 1,029,060 $ 1,167,868 $ 1,162,405 $ 1,324,873 $ 1,860,623 $ 831,563 $ 692,755 $ 698,218 $ 535,750 $ % of Total Expenditures 71.38% 70.28% 62.54% 64.39% 64.18% ‐7.20% ‐6.10% 1.64% ‐0.21% Shannon County A‐Road Expenditures 157,849 $ 232,814 $ 197,120 $ 301,540 $ 333,261 $ 175,412 $ 100,447 $ 136,141 $ 31,721 $ % of Total Expenditures 44.00% 50.99% 39.79% 45.24% 43.65% ‐0.35% ‐7.34% 3.86% ‐1.59% B‐LE Expenditures 44,305 $ 40,618 $ 113,106 $ 149,244 $ 179,252 $ 134,946 $ $ 138,634 $ 66,146 $ 30,007 % of Total Expenditures 12.35% 8.90% 22.83% 22.39% 23.48% 11.13% 14.58% 0.65% 1.09% C‐Other Expenditures $ 156,575 $ 183,121 $ 185,158 $ 215,685 $ 250,989 $ 94,414 $ 67,868 $ 65,831 $ 35,305 % of Total Expenditures 43.65% 40.11% 37.38% 32.36% 32.87% ‐10.78% ‐7.24% ‐4.51% 0.51% D‐Total Expenditures 358,729 $ 456,553 $ 495,384 $ 666,469 $ 763,502 $ 404,773 $ 306,949 $ 268,118 $ 97,033 $ E‐Property Tax Revenue 163,338 $ 162,847 $ 179,733 $ 201,977 $ 229,069 $ 65,731 $ 66,222 $ 49,336 $ 27,092 $ % of Total Expenditures 45.53% 35.67% 36.28% 30.31% 30.00% ‐15.53% ‐5.67% ‐6.28% ‐0.31% Spink County A‐Road Expenditures 1,167,440 $ 1,722,186 $ 1,534,718 $ 2,099,449 $ 2,987,735 $ 1,820,295 $ 1,265,549 $ 1,453,017 $ 888,286 $ % of Total Expenditures 40.62% 47.68% 41.07% 44.50% 51.11% 10.49% 3.43% 10.04% 6.61% B‐LE Expenditures 662,406 $ 807,166 $ 875,139 $ 1,035,031 $ 1,130,512 $ 468,106 $ $ 323,346 $ 255,373 $ 95,481

21

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages % of Total Expenditures 23.05% 22.35% 23.42% 21.94% 19.34% ‐3.71% ‐3.01% ‐4.08% ‐2.60% C‐Other Expenditures $ 1,044,209 $ 1,082,460 $ 1,326,583 $ 1,583,352 $ 1,727,026 $ 682,817 $ 644,567 $ 400,443 $ 143,674 % of Total Expenditures 36.33% 29.97% 35.50% 33.56% 29.55% ‐6.78% ‐0.42% ‐5.95% ‐4.01% D‐Total Expenditures 2,874,055 $ 3,611,812 $ 3,736,440 $ 4,717,832 $ 5,845,273 $ 2,971,218 $ 2,233,461 $ 2,108,833 $ 1,127,442 $ E‐Property Tax Revenue 1,548,168 $ 1,817,804 $ 2,097,182 $ 2,570,294 $ 2,982,558 $ 1,434,389 $ 1,164,753 $ 885,376 $ 412,264 $ % of Total Expenditures 53.87% 50.33% 56.13% 54.48% 51.03% ‐2.84% 0.70% ‐5.10% ‐3.45% Stanley County A‐Road Expenditures 457,184 $ 680,949 $ 424,225 $ 645,873 $ 1,003,516 $ 546,333 $ 322,567 $ 579,291 $ 357,643 $ % of Total Expenditures 34.85% 39.85% 27.30% 28.11% 36.76% 1.91% ‐3.09% 9.46% 8.65% B‐LE Expenditures 373,481 $ 224,763 $ 227,199 $ 596,079 $ 579,864 $ 206,383 $ $ 355,101 $ 352,666 $ (16,215) % of Total Expenditures 28.47% 13.15% 14.62% 25.94% 21.24% ‐7.23% 8.09% 6.62% ‐4.70% C‐Other Expenditures $ 481,061 $ 803,221 $ 902,571 $ 1,055,597 $ 1,146,789 $ 665,728 $ 343,568 $ 244,218 $ 91,192 % of Total Expenditures 36.67% 47.00% 58.08% 45.94% 42.00% 5.33% ‐5.00% ‐16.08% ‐3.94% D‐Total Expenditures 1,311,726 $ 1,708,933 $ 1,553,995 $ 2,297,550 $ 2,730,170 $ 1,418,444 $ 1,021,237 $ 1,176,175 $ 432,620 $ E‐Property Tax Revenue 668,210 $ 804,136 $ 965,608 $ 1,200,792 $ 1,426,825 $ 758,615 $ 622,689 $ 461,217 $ 226,033 $ % of Total Expenditures 50.94% 47.05% 62.14% 52.26% 52.26% 1.32% 5.21% ‐9.88% 0.00% Sully County A‐Road Expenditures 1,314,805 $ 1,426,977 $ 1,181,646 $ 1,219,740 $ 1,647,033 $ 332,227 $ 220,056 $ 465,387 $ 427,292 $ % of Total Expenditures 63.37% 61.27% 48.96% 45.34% 48.31% ‐15.06% ‐12.96% ‐0.65% 2.97% B‐LE Expenditures 159,072 $ 213,740 $ 264,550 $ 366,592 $ 453,607 $ 294,536 $ $ 239,867 $ 189,057 $ 87,016 % of Total Expenditures 7.67% 9.18% 10.96% 13.63% 13.31% 5.64% 4.13% 2.35% ‐0.32% C‐Other Expenditures $ 600,960 $ 688,177 $ 967,296 $ 1,103,786 $ 1,308,656 $ 707,696 $ 620,479 $ 341,360 $ 204,870 % of Total Expenditures 28.96% 29.55% 40.08% 41.03% 38.38% 9.42% 8.83% ‐1.70% ‐2.65% D‐Total Expenditures 2,074,836 $ 2,328,894 $ 2,413,492 $ 2,690,118 $ 3,409,296 $ 1,334,460 $ 1,080,402 $ 995,804 $ 719,178 $ E‐Property Tax Revenue 1,074,493 $ 1,306,634 $ 1,515,924 $ 1,798,569 $ 2,086,052 $ 1,011,559 $ 779,418 $ 570,128 $ 287,483 $ % of Total Expenditures 51.79% 56.11% 62.81% 66.86% 61.19% 9.40% 5.08% ‐1.62% ‐5.67% Turner County A‐Road Expenditures 1,654,686 $ 1,886,847 $ 2,072,764 $ 2,720,087 $ 4,027,494 $ 2,372,808 $ 2,140,647 $ 1,954,730 $ 1,307,407 $ % of Total Expenditures 56.12% 56.80% 52.03% 49.35% 55.31% ‐0.81% ‐1.49% 3.28% 5.96% B‐LE Expenditures 454,890 $ 557,205 $ 761,539 $ 1,154,204 $ 1,199,184 $ 744,293 $ $ 641,979 $ 437,645 $ 44,980 % of Total Expenditures 15.43% 16.77% 19.12% 20.94% 16.47% 1.04% ‐0.30% ‐2.65% ‐4.47% C‐Other Expenditures $ 838,722 $ 878,058 $ 1,149,647 $ 1,637,449 $ 2,055,144 $ 1,216,422 $ 1,177,086 $ 905,497 $ 417,695 % of Total Expenditures 28.45% 26.43% 28.86% 29.71% 28.22% ‐0.23% 1.79% ‐0.64% ‐1.49% D‐Total Expenditures 2,948,298 $ 3,322,110 $ 3,983,950 $ 5,511,740 $ 7,281,822 $ 4,333,524 $ 3,959,712 $ 3,297,872 $ 1,770,081 $ E‐Property Tax Revenue 1,564,387 $ 1,944,774 $ 2,359,996 $ 3,690,465 $ 4,860,443 $ 3,296,056 $ 2,915,669 $ 2,500,447 $ 1,169,978 $ % of Total Expenditures 53.06% 58.54% 59.24% 66.96% 66.75% 13.69% 8.21% 7.51% ‐0.21% Union County A‐Road Expenditures 1,490,398 $ 1,772,453 $ 2,405,012 $ 2,415,474 $ 3,528,340 $ 2,037,942 $ 1,755,887 $ 1,123,328 $ 1,112,866 $ % of Total Expenditures 44.60% 39.79% 44.30% 37.57% 43.02% ‐1.58% 3.23% ‐1.28% 5.45% B‐LE Expenditures 690,769 $ 1,372,172 $ 1,417,688 $ 1,945,644 $ 2,271,714 $ 1,580,945 $ $ 899,543 $ 854,026 $ 326,070 % of Total Expenditures 20.67% 30.81% 26.11% 30.26% 27.70% 7.03% ‐3.11% 1.59% ‐2.56% C‐Other Expenditures $ 1,160,655 $ 1,309,639 $ 1,606,796 $ 2,068,393 $ 2,400,627 $ 1,239,971 $ 1,090,987 $ 793,831 $ 332,233 % of Total Expenditures 34.73% 29.40% 29.59% 32.17% 29.27% ‐5.46% ‐0.13% ‐0.32% ‐2.90%

22

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages D‐Total Expenditures 3,341,822 $ 4,454,264 $ 5,429,496 $ 6,429,511 $ 8,200,680 $ 4,858,858 $ 3,746,416 $ 2,771,184 $ 1,771,169 $ E‐Property Tax Revenue 1,837,711 $ 2,570,592 $ 3,088,391 $ 3,919,580 $ 5,558,572 $ 3,720,862 $ 2,987,980 $ 2,470,182 $ 1,638,992 $ % of Total Expenditures 54.99% 57.71% 56.88% 60.96% 67.78% 12.79% 10.07% 10.90% 6.82% Walworth County A‐Road Expenditures 739,933 $ 939,886 $ 921,262 $ 937,579 $ 1,347,059 $ 607,126 $ 407,172 $ 425,797 $ 409,480 $ % of Total Expenditures 40.33% 40.17% 35.49% 31.42% 37.43% ‐2.90% ‐2.74% 1.94% 6.01% B‐LE Expenditures 389,596 $ 630,402 $ 683,594 $ 889,804 $ 1,131,527 $ 741,931 $ $ 501,125 $ 447,933 $ 241,723 % of Total Expenditures 21.23% 26.94% 26.33% 29.82% 31.44% 10.21% 4.50% 5.11% 1.62% C‐Other Expenditures $ 705,268 $ 769,321 $ 990,970 $ 1,156,323 $ 1,120,552 $ 415,285 $ 351,231 $ 129,583 $ (35,771) % of Total Expenditures 38.44% 32.88% 38.18% 38.75% 31.13% ‐7.31% ‐1.75% ‐7.05% ‐7.62% D‐Total Expenditures 1,834,796 $ 2,339,610 $ 2,595,826 $ 2,983,706 $ 3,599,138 $ 1,764,342 $ 1,259,529 $ 1,003,312 $ 615,432 $ E‐Property Tax Revenue 1,068,370 $ 1,183,311 $ 1,395,778 $ 1,639,577 $ 1,836,596 $ 768,226 $ 653,285 $ 440,818 $ 197,019 $ % of Total Expenditures 58.23% 50.58% 53.77% 54.95% 51.03% ‐7.20% 0.45% ‐2.74% ‐3.92% Yankton County A‐Road Expenditures 1,416,902 $ 1,549,626 $ 1,979,227 $ 2,433,003 $ 2,633,145 $ 1,216,242 $ 1,083,519 $ 653,918 $ 200,142 $ % of Total Expenditures 33.03% 33.06% 27.51% 24.04% 24.61% ‐8.42% ‐8.45% ‐2.90% 0.57% B‐LE Expenditures 1,102,133 $ 1,194,892 $ 1,517,336 $ 2,208,711 $ 3,083,905 $ 1,981,771 $ $ 1,889,013 $ 1,566,569 $ 875,194 % of Total Expenditures 25.69% 25.49% 21.09% 21.82% 28.83% 3.14% 3.34% 7.74% 7.01% C‐Other Expenditures $ 1,770,819 $ 1,942,975 $ 3,698,166 $ 5,479,348 $ 4,980,985 $ 3,210,166 $ 3,038,011 $ 1,282,820 $ (498,362) % of Total Expenditures 41.28% 41.45% 51.40% 54.14% 46.56% 5.28% 5.11% ‐4.84% ‐7.58% D‐Total Expenditures 4,289,855 $ 4,687,493 $ 7,194,729 $ 10,121,061 $ 10,698,035 $ 6,408,180 $ 6,010,542 $ 3,503,307 $ 576,974 $ E‐Property Tax Revenue 2,104,580 $ 2,637,531 $ 3,698,051 $ 4,850,223 $ 6,040,816 $ 3,936,236 $ 3,403,285 $ 2,342,766 $ 1,190,593 $ % of Total Expenditures 49.06% 56.27% 51.40% 47.92% 56.47% 7.41% 0.20% 5.07% 8.55% Ziebach County A‐Road Expenditures 241,202 $ 453,560 $ 455,832 $ 401,956 $ 840,727 $ 599,525 $ 387,167 $ 384,895 $ 438,771 $ % of Total Expenditures 34.92% 46.92% 41.21% 32.74% 47.90% 12.98% 0.98% 6.69% 15.16% B‐LE Expenditures 100,478 $ 135,608 $ 150,165 $ 179,212 $ 191,981 $ 91,504 $ $ 56,373 $ 41,816 $ 12,769 % of Total Expenditures 14.55% 14.03% 13.58% 14.60% 10.94% ‐3.61% ‐3.09% ‐2.64% ‐3.66% C‐Other Expenditures $ 349,106 $ 377,492 $ 500,149 $ 646,453 $ 722,421 $ 373,315 $ 344,929 $ 222,271 $ 75,968 % of Total Expenditures 50.54% 39.05% 45.22% 52.66% 41.16% ‐9.38% 2.11% ‐4.06% ‐11.50% D‐Total Expenditures 690,785 $ 966,660 $ 1,106,146 $ 1,227,621 $ 1,755,129 $ 1,064,344 $ 788,469 $ 648,983 $ 527,508 $ E‐Property Tax Revenue 485,904 $ 540,808 $ 562,193 $ 647,098 $ 728,077 $ 242,174 $ 187,269 $ 165,884 $ 80,980 $ % of Total Expenditures 70.34% 55.95% 50.82% 52.71% 41.48% ‐28.86% ‐14.47% ‐9.34% ‐11.23% Total A‐Road Expenditures 68,992,943 $ 88,423,368 $ 88,391,423 $ 107,621,176 $ 144,361,644 $ 75,368,701 $ 55,938,276 $ 55,970,221 $ 36,740,468 $ % of Total Expenditures 32.39% 36.67% 28.90% 27.22% 30.63% ‐1.76% ‐6.04% 1.73% 3.41% B‐LE Expenditures $ 57,850,389 $ 67,065,164 $ 93,608,424 $ 125,680,343 $ 146,089,448 $ 88,239,059 $ 79,024,284 $ 52,481,024 $ 20,409,104 % of Total Expenditures 27.16% 27.82% 30.61% 31.79% 30.99% 3.83% 3.17% 0.38% ‐0.80% C‐Other Expenditures $ 86,176,383 $ 85,622,647 $ 123,857,509 $ 162,080,351 $ 180,895,392 $ 94,719,009 $ 95,272,745 $ 57,037,883 $ 18,815,041 % of Total Expenditures 40.45% 35.51% 40.50% 40.99% 38.38% ‐2.07% 2.87% ‐2.12% ‐2.61% D‐Total Expenditures 213,019,715 $ 241,111,178 $ 305,857,355 $ 395,381,870 $ 471,346,483 $ 258,326,768 $ 230,235,305 $ 165,489,128 $ 75,964,614 $ E‐Property Tax Revenue 110,608,573 $ 132,589,744 $ 162,272,126 $ 213,594,567 $ 263,272,511 $ 152,663,938 $ 130,682,767 $ 101,000,385 $ 49,677,944 $ % of Total Expenditures 51.92% 54.99% 53.05% 54.02% 55.86% 3.94% 0.87% 2.81% 1.84%

23

Exhibit F

South Dakota Counties ‐ Governmental Funds Expenditures Summary 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014

• vs. 1995‐1996
• vs. 1997‐2000

vs.2001‐2005

• vs. 2006‐2010

Averages Total w/o Minnehaha A‐Road Expenditures 60,706,403 $ 77,215,786 $ 76,901,308 $ 97,032,494 $ 132,514,045 $ 71,807,642 $ 55,298,260 $ 55,612,737 $ 35,481,551 $ and Pennington % of Total Expenditures 39.41% 42.58% 36.11% 34.98% 39.80% 0.39% ‐2.78% 3.69% 4.82% B‐LE Expenditures $ 33,371,728 $ 39,520,164 $ 50,236,025 $ 68,283,434 $ 80,435,121 $ 47,063,392 $ 40,914,957 $ 30,199,096 $ 12,151,686 % of Total Expenditures 21.66% 21.79% 23.59% 24.61% 24.16% 2.50% 2.37% 0.57% ‐0.45% C‐Other Expenditures $ 59,957,904 $ 64,615,602 $ 85,842,732 $ 112,114,354 $ 120,001,288 $ 60,043,384 $ 55,385,686 $ 34,158,556 $ 7,886,933 % of Total Expenditures 38.92% 35.63% 40.31% 40.41% 36.04% ‐2.88% 0.41% ‐4.27% ‐4.37% D‐Total Expenditures 154,036,035 $ 181,351,551 $ 212,980,065 $ 277,430,282 $ 332,950,454 $ 178,914,418 $ 151,598,902 $ 119,970,389 $ 55,520,171 $ E‐Property Tax Revenue 85,539,813 $ 101,823,794 $ 120,083,364 $ 155,184,469 $ 191,016,663 $ 105,476,850 $ 89,192,869 $ 70,933,299 $ 35,832,194 $ % of Total Expenditures 55.53% 56.15% 56.38% 55.94% 57.37% 1.84% 1.22% 0.99% 1.43%

24

Exhibit G

South Dakota Counties ‐ Road Fund Data 64 Counties A B C D E F G H I J K L M N Population Per Road Road as % Road as % Road Fund Road Fund 2014 Wheel Tax 2014 Wheel Tax Total Miles Bridges Road and Expenditures Total Exp Total Exp Transfers In as Transfers In as % of Road as % of Road Exp County Name County miles Rank in County Rank Population Bridge Rank Percent Rank % of Road Exp Rank Expenditures Rank Aurora 454.077 36 46 28 2,745 5.489 47 41.81% 34 19.66% 53 5.63% 25 Beadle 572.883 23 138 7 18,169 25.558 8 37.65% 44 30.69% 36 5.68% 24 Bennett 555.367 25 9 57 3,430 6.078 62 19.33% 62 5.42% 60 15.42% 3 Bon Homme 905.997 7 105 14 7,023 6.947 26 52.64% 10 33.76% 34 2.82% 42 Brookings 388.945 41 163 3 33,314 60.357 6 33.17% 50 51.78% 11 10.60% 7 Brown 678.040 17 146 5 38,408 46.609 3 34.11% 49 46.47% 20 8.61% 11 Brule 504.236 30 14 53 5,309 10.244 49 35.37% 45 25.28% 46 9.99% 8 Buffalo 221.645 64 7 59 2,077 9.084 64 38.07% 42 19.45% 54 NA NA Butte 732.796 15 97 16 10,298 12.410 37 31.71% 53 11.88% 58 5.31% 29 Campbell 835.452 11 6 60 1,386 1.647 50 51.68% 15 34.57% 33 NA NA Charles Mix 596.757 21 76 19 9,287 13.804 24 39.59% 38 47.15% 19 9.02% 10 Clark 457.235 35 19 47 3,645 7.654 18 56.34% 7 49.44% 15 4.17% 37 Clay 234.566 61 79 18 13,932 44.431 19 41.88% 33 66.43% 2 NA NA Codington 389.835 40 41 30 27,938 64.846 11 29.49% 56 36.65% 27 7.99% 14 Corson 992.038 3 18 48 4,182 4.140 48 43.24% 32 26.62% 44 NA NA Custer 391.822 39 13 54 8,445 20.861 28 28.09% 58 0.00% 63 4.77% 33 Davison 331.724 46 88 17 19,885 47.376 13 29.40% 57 34.79% 32 7.41% 16 Day 523.323 27 31 39 5,588 10.081 15 56.72% 6 36.39% 29 6.48% 22 Deuel 239.984 60 40 34 4,312 15.401 38 46.25% 23 59.91% 5 3.49% 40 Dewey 518.357 28 6 61 5,662 10.798 51 51.86% 14 11.92% 57 NA NA Douglas 232.411 63 37 37 2,973 11.035 53 45.98% 24 48.10% 17 14.92% 4 Edmunds 372.188 42 11 55 3,983 10.394 25 57.00% 5 55.93% 7 NA NA Fall River 595.713 22 36 38 6,845 10.836 40 30.19% 55 18.17% 55 NA NA Faulk 506.900 29 40 33 2,357 4.310 43 45.42% 25 48.51% 16 3.60% 39 Grant 446.594 37 169 2 7,241 11.763 20 43.83% 29 45.06% 22 7.33% 17 Gregory 790.662 12 37 36 4,217 5.095 33 52.44% 11 50.66% 12 3.37% 41 Haakon 876.403 8 42 29 1,847 2.011 52 52.07% 12 26.08% 45 5.96% 23 Hamlin 263.401 58 41 31 5,989 19.675 23 59.82% 3 40.49% 26 3.69% 38 Hand 549.883 26 107 13 3,345 5.092 36 44.98% 27 44.90% 23 NA NA Hanson 234.034 62 41 32 3,419 12.431 54 39.43% 39 43.30% 24 NA NA Harding 734.508 14 26 42 1,250 1.644 17 47.98% 19 76.09% 1 NA NA Hughes 663.376 18 22 46 17,642 25.741 22 22.40% 61 27.45% 41 6.78% 21 Hutchinson 482.928 32 117 12 7,200 12.001 14 61.25% 2 43.06% 25 5.26% 30 Hyde 608.317 20 15 50 1,396 2.240 55 45.31% 26 20.70% 50 NA NA Jackson 628.943 19 25 44 3,274 5.007 59 41.03% 37 27.15% 42 NA NA Jerauld 302.750 53 28 41 2,007 6.068 57 32.43% 52 29.29% 38 4.82% 32 Jones 400.021 38 5 62 975 2.407 61 41.71% 35 31.57% 35 NA NA Kingsbury 357.280 44 30 40 5,075 13.104 32 55.30% 8 52.06% 10 6.79% 20 Lake 296.607 54 51 25 12,368 35.580 29 37.73% 43 35.90% 31 13.32% 5 Lawrence 331.027 48 39 35 24,657 66.636 9 22.40% 60 30.57% 37 NA NA Lincoln 321.935 50 149 4 51,548 109.459 4 32.97% 51 49.81% 14 16.11% 2 Lyman 913.822 5 47 26 3,877 4.035 46 44.33% 28 15.40% 56 5.48% 27 Bridges 2004‐2014 25

Exhibit G

South Dakota Counties ‐ Road Fund Data 64 Counties A B C D E F G H I J K L M N Population Per Road Road as % Road as % Road Fund Road Fund 2014 Wheel Tax 2014 Wheel Tax Total Miles Bridges Road and Expenditures Total Exp Total Exp Transfers In as Transfers In as % of Road as % of Road Exp County Name County miles Rank in County Rank Population Bridge Rank Percent Rank % of Road Exp Rank Expenditures Rank Bridges 2004‐2014 Marshall 323.168 49 25 45 4,683 13.450 30 47.09% 21 47.23% 18 4.91% 31 McCook 284.289 56 72 21 5,649 15.855 27 50.40% 17 60.05% 4 6.85% 18 McPherson 1,143.915 2 4 63 2,429 2.116 34 61.51% 1 28.02% 40 NA NA Meade 1,291.890 1 117 11 26,951 19.129 5 34.54% 48 45.94% 21 NA NA Mellette 359.039 43 9 58 2,100 5.706 60 30.76% 54 0.00% 64 6.80% 19 Miner 295.645 55 54 24 2,316 6.624 39 48.81% 18 58.45% 6 4.21% 36 Minnehaha 350.259 45 197 1 182,882 334.178 1 13.65% 63 0.02% 62 29.19% 1 Moody 281.006 57 59 22 6,367 18.726 35 38.38% 41 54.99% 9 4.63% 34 Pennington 871.644 9 134 8 108,242 107.635 2 13.48% 64 23.52% 48 NA NA Perkins 853.724 10 46 27 3,033 3.371 42 43.39% 31 10.60% 59 2.42% 43 Potter 907.398 6 14 52 2,340 2.540 41 51.89% 13 35.97% 30 NA NA Roberts 480.542 33 101 15 10,374 17.839 21 35.19% 47 26.70% 43 8.56% 12 Sanborn 310.893 52 54 23 2,336 6.402 45 51.50% 16 55.52% 8 4.32% 35 Shannon 331.524 47 64 14,218 42.887 63 43.62% 30 0.29% 61 NA NA Spink 701.610 16 144 6 6,598 7.803 16 46.72% 22 29.15% 39 5.45% 28 Stanley 476.923 34 15 51 2,983 6.064 56 35.37% 46 25.27% 47 7.50% 15 Sully 929.116 4 25 43 1,438 1.507 31 58.53% 4 36.49% 28 2.04% 44 Turner 313.619 51 119 9 8,272 19.121 7 53.31% 9 61.62% 3 5.50% 26 Union 244.471 59 118 10 15,029 41.463 10 41.47% 36 49.92% 13 9.79% 9 Walworth 788.624 13 16 49 5,511 6.849 44 39.12% 40 20.54% 51 8.10% 13 Yankton 495.170 31 75 20 22,684 39.785 12 25.12% 59 19.90% 52 13.05% 6 Ziebach 568.315 24 9 56 2,826 4.895 58 47.73% 20 22.13% 49 1.76% 45 Totals 34,037.566 3,664 837,781 Column Descriptions: B miles of county roads from Department of Transportation C rank for county miles of road 1 meaning most miles D number of bridge structures in the county from Department of Transportation E rank for number of bridges 1 meaning most bridges G number of population per mile of road or bridge H rank for county expenditures on highways, roads and bridges 1 meaning highest expenditures I highways, roads and bridges expenditures as a percentage of total governmental funds expenditures J rank for highways, roads and bridges expenditures as a percentage of total governmental funds expenditures 1 meaning highest percentage K Road Fund transfers in as a percentage of highway, roads and bridges expenditures L rank for Road Fund transfers in as a percentage of highways, roads and bridges expenditures 1 meaning highest percentage M 2014 Wheel Tax revenue as a % of highways, roads and bridges expenditures N rank for 2014 Wheel Tax revenue as a % of highways, roads and bridges expenditures 1 meaning highest percentage 26

Exhibit H

Description 310

TAXES 311.0 Current Property Taxes - proceeds from current year tax levies against real property including real estate mobile homes. 316.0 Wheel Tax - any county may, by ordinance, impose a wheel tax on all motor vehicles, as administered and collected by the county. The total vehicle tax may not exceed sixteen dollars per vehicle. (SDCL 32-5A-1)

330

INTERGOVERNMENTAL REVENUE - this group of accounts includes revenue received from other governments in the form of grants, shared revenue, or payments in lieu of taxes. Grants, sometimes referred to as grants-in-aid, are contributions made by one governmental level or unit to another unit and are not related to specific revenue sources of the granting unit. Shared revenues are those which are levied by one governmental unit but shared, usually in proportion to the amounts collected, with another unit of government or class of governments. Payments in lieu of taxes are payments made out of general revenues by one governmental jurisdiction to another in lieu of taxes it would have had to pay had its property or other tax base been subject to taxation by the receiving government on the same basis as other privately owned property or other tax base. Not included in this major source category are payments

• n contracts which the county may enter into with another governmental unit to provide goods and/or services, which are recorded as Charges for Goods
• r Services.

331.0 Federal Grants 331.02 FEMA Grant - Public Assistance, Federal Share Only (CFDA 97.036) disasters 331.03 CDBG Grants (CFDA 14.228) 331.20 Emergency Relief, DOT (CFDA 20.205) 332.0 Federal Shared Revenue 332.30 Forest Apportionment 332.40 Schools and Roads - Grants to Counties (Bankhead Jones) (CFDA 10.666) 333.0 Federal Payments in Lieu of Taxes 333.10 Bureau of Land Management P.I.L.T. (CFDA 15.226, PL 97-258, 31USC 6901-6907) 334.0 State Grants (Including State Share of FEMA Grants) 335.0 State Shared Revenue 335.02 Motor Vehicle Licenses - funds collected for motor vehicle licenses in each county shall be distributed to the county in the following manner: Twenty-two and one-half percent shall be credited to the county road and bridge fund of the county in which they were collected. (SDCL 32-11-4.1) In addition by the fifteenth day of January, May, July and October, the secretary of revenue shall apportion moneys in the local government highway and bridge fund as provided to the county. (SDCL 32-11-35) 335.06 State Highway Fund Revenue (formally 10% Game) (31-2-14.3) 335.08 Energy Minerals Severance Tax - one half of all taxes, interest and penalties imposed and collected by the secretary of revenue as energy mineral severance tax shall be returned to the county in which the energy minerals or mineral products were severed. (SDCL 10-39A-8) The county auditor shall at the direction of the board of county commissioners, allocate the funds to be distributed by the county treasurer for school and road purposes to off set social, economic or physical impacts, either direct or indirect, resulting from energy development or production in the county. (SDCL 10-39A-10) 335.09 Prorate License Fees - each county shall distribute fifty-four percent of its portion of the county road and bridge fund, thirty-four percent of its portion of the special highway fund as provided by subdivision 32-11-4.1 (2) and twelve percent of its portion of the municipalities of the county pursuant to subdivision 32 11-4.1 (3). (SDCL 32-10-35)

COUNTY ROAD AND BRIDGE SIGNIFICANT REVENUES CHART OF ACCOUNTS Account Numbers

27

Exhibit H

Description COUNTY ROAD AND BRIDGE SIGNIFICANT REVENUES CHART OF ACCOUNTS Account Numbers

335.13 Secondary Road Remittances (Unorganized Townships Only) 14% MV, share of prorate, Local Government Highway and Bridge Fund Quarterly Reversions, Wheel Tax, if any, and other remittances applicable to unorganized townships. (SDCL 32-11-4.1) 335.17 Motor Fuel Tax – a distribution each July from the State Motor Fuel Tax Fund to counties and townships. SDCL 10-47B-149/149.1

28

Exhibit H

Description COUNTY ROAD AND BRIDGE SIGNIFICANT REVENUES CHART OF ACCOUNTS Account Numbers 340

CHARGES FOR GOODS AND SERVICES - enter amounts received from services performed in connection with specific county activities under the appropriate function of government. 341.0 General Government 343.0 Public Works 343.1 Road Maintenance Contract Charges 343.11 Road Maintenance Contracts with Federal Agencies 343.12 Road Maintenance Contracts with State 343.13 Road Maintenance Contracts with Subdivisions 343.19 Other

360

MISCELLANEOUS REVENUE - incidental revenue earned by the county from other than current operations. 361.0 Earnings on Deposits and Investments - this includes interest earned on deposits and investment, the gain/loss realized from the sale of securities, and the net increase/decrease in fair value of investments. Patronage dividends received from cooperatives should not be posted to investment earnings but should instead be posted as a reduction to the respective expenditure/expense account.

370

OTHER FINANCING SOURCES 371.0 Transfers In - represents interfund transfer of assets (such as cash or goods) without equivalent flows of assets in return and without a requirement for

• repayment. This category includes payments in lieu of taxes that are not payments for, and are not reasonably equivalent in value to, services provided.

29

Exhibit I

South Dakota Counties ‐ General Fund Law Enforcement Revenues and Expenditures 64 Counties Account Account Number Description 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014 Law Enforcement Related Revenues 33507 Court Appointed Attorney/Public Defender $ 567,742.95 $ 378,606.26 $ 755,299.95 $ 700,045.61 $ 556,627.02 33510 Abused and Neglected Child Defense $ 71,085.77 $ 117,829.64 $ 142,022.35 $ 153,750.14 $ 113,041.18 34140 Legal Services $ 1,340,408.01 $ 1,480,572.33 $ 1,611,402.82 $ 2,394,096.02 $ 2,823,406.23 34150 Clerk of Courts Fees $ ‐ $ 869,554.74 $ 1,053,073.37 $ 1,118,737.52 $ 957,940.69 34210 Law Enforcement $ 2,037,374.94 $ 2,644,175.72 $ 3,757,234.22 $ 5,827,963.13 $ 6,612,321.87 34220 Prisoner Care $ 4,828,363.67 $ 6,238,269.06 $ 8,774,387.57 $ 13,115,766.90 $ 16,182,831.71 34430 Social Services $ 25,572.92 $ 39,149.86 $ 49,439.77 $ 44,767.59 $ 34,525.97 34440 Mental Health Services $ 106,549.77 $ 64,485.00 $ 130,481.43 $ 198,718.72 $ 223,138.23 35100 Fines $ 290,281.79 $ 228,121.48 $ 139,549.84 $ 133,224.47 $ 60,568.21 35200 Costs $ 346,635.31 $ 428,840.15 $ 497,364.92 $ 746,800.13 $ 610,854.41 35300 Forfeits $ 205,103.59 $ 197,704.65 $ 313,394.44 $ 410,245.11 $ 343,062.71 35900 Other $ 21,377.93 $ 47,179.28 $ 41,831.91 $ 32,279.13 $ 37,144.31 Total Law Enforcement Related Revenues $ 9,840,496.63 $ 12,734,488.14 $ 17,265,482.60 $ 24,876,394.49 $ 28,555,462.54 Law Enforcement Related Expenditures 413000 Judicial System $ 4,066,109.46 $ 4,085,378.45 $ 3,825,829.45 $ 4,098,416.28 $ 4,743,319.75 415100 State's Attorney $ 6,457,836.87 $ 7,565,710.76 $ 9,611,054.49 $ 12,732,229.53 $ 15,158,059.22 415200 Public Defender $ 1,833,572.83 $ 2,334,997.85 $ 3,355,178.75 $ 4,540,696.93 $ 5,311,772.93 415300 Court Appointed Attorney $ 1,318,544.31 $ 1,509,582.21 $ 2,020,316.19 $ 3,207,851.24 $ 4,074,353.60 415400 Abused and Neglected Child Defense $ 196,460.53 $ 268,057.04 $ 286,498.34 $ 370,375.03 $ 399,041.09 415900 Other $ ‐ $ ‐ $ 287,053.28 $ 673,879.84 $ 578,435.40 421100 Sheriff $ 15,451,110.33 $ 18,844,498.75 $ 24,315,651.39 $ 33,729,211.32 $ 40,696,618.94 421200 County Jail $ 11,309,217.54 $ 14,244,465.73 $ 21,279,188.75 $ 31,531,159.43 $ 39,043,442.82 421300 Coroner $ 244,076.18 $ 274,009.29 $ 448,437.06 $ 598,773.78 $ 827,817.87 421400 County‐Wide Law Enforcement $ 1,497,469.86 $ 1,144,482.53 $ 1,789,369.35 $ 1,535,316.73 $ 1,714,818.25 421500 Juvenile Detention $ 3,304,359.02 $ 4,751,714.12 $ 7,187,796.50 $ 9,698,206.61 $ 9,747,173.18 421900 Other Law Enforcement $ ‐ $ ‐ $ ‐ $ 1,943,586.60 $ 3,396,071.56 422500 Communication Center $ 1,499,656.50 $ 1,651,320.26 $ 1,976,081.91 $ 3,700,994.46 $ 1,815,210.61 444100 Mentally Ill $ 915,650.48 $ 995,402.98 $ 1,499,702.03 $ 2,454,066.19 $ 2,836,030.62 444300 Drug Abuse $ 925,792.99 $ 1,334,901.68 $ 1,864,586.51 $ 1,267,020.52 $ 88,985.62 444400 Mental Health Centers $ 769,950.35 $ 731,330.17 $ 766,892.02 $ 739,497.26 $ 825,372.62 444500 Mental Illness Board $ 736,967.95 $ 688,644.02 $ 638,954.92 $ 360,938.17 $ 422,065.84 444900 Other $ ‐ $ 29,666.67 $ 13,203.30 $ 74,655.40 $ 9,375.00 Total Law Enforcement Related Expenditures $ 50,526,775.18 $ 60,446,745.83 $ 81,165,794.24 $ 113,256,875.32 $ 131,687,964.90 Law Enforcement Expenditures less Revenue $ 40,686,278.56 $ 47,712,257.69 $ 63,900,311.64 $ 88,380,480.83 $103,132,502.36 % of Law Enforcement expenditures covered by 19.39% 21.08% 21.24% 21.99% 21.71% law enforcement related revenues General Fund Property Tax Revenue $ 97,579,109.17 $ 117,783,613.81 $ 149,239,923.81 $ 193,636,751.30 $ 237,661,243.96 % of General Fund Property Taxes needed to fund 41.86% 40.47% 42.76% 45.61% 43.40% remaining law enforcement expenditures Averages 30

Exhibit J

Account Number Account Description

Revenue Description

335.07 Court Appointed Attorney/Public Defender

All moneys in the state court appointed attorney and public defender payment fund shall be annually distributed, within sixty days of the end of the fiscal year, by the state treasurer to the county general fund. The distribution shall be based on a percentage ratio between moneys collected and total expenditures incurred by all counties for the past fiscal year and be applied to each county based on gross expenditures for court appointed attorneys and public defender offices in relation to all counties in the state. (SDCL 23A-40-20)

335.10 Abused and Neglected Child Defense

All moneys in the abused and neglected child defense fund shall be annually distributed, within sixty days of the end of the fiscal year, by the state treasurer of the county general

• fund. The distribution shall be based on a percentage ratio between moneys collected by

the state and total expenditures incurred by all counties for abused and neglected children and be applied to each county based on each county's share of abused an neglected children expenditures in relation to all counties in the state. (SDCL 23-3-53 and 26-8A-19)

341.40 Legal Services

Includes - State's Attorney Fees, Public Defender and/or Court Appointed Attorney Lien Recoveries, Divorce Fees and Other Fees. State's Attorney Fees - The state's attorney shall pay over to the county treasurer all money he may receive as such state's attorney within ten days after he receives it and shall file with the county auditor a complete list of the amount so paid showing all fees and costs received in civil actions in which the county is the successful party, as well as all fines, recognizances, forfeitures, penalties, or costs received by him. (SDCL 7-16-21) Public Defender and/or Court Appointed Attorney Lien Recoveries - immediately upon payment by the chargeable county, or upon the setting of the public defender's lien by a circuit court judge or magistrate judge, a statement of claim showing the name and residence of the recipient shall be filed by the county auditor in the office of the register of deeds in the county where the recipient

• resides. A certified copy of the lien may be filed in any other county in which the recipient

may have or may acquire an interest in real or personal property. The lien is enforceable, until satisfied or compromised. (SDCL 23A-40-13) Divorce Fees - the clerk of courts shall charge and collect a fee of fifty dollars for filing a divorce action. The fee shall be deposited in the county general fund as provided in § 16-2-30. The county treasurer shall deposit half of the fee into the county domestic abuse program fund and half of the fee in the county general fund. (SDCL 16-2-45)

COUNTY PUBLIC SAFETY SIGNIFICANT REVENUES CHART OF ACCOUNTS

31

Exhibit J

COUNTY PUBLIC SAFETY SIGNIFICANT REVENUES CHART OF ACCOUNTS

341.50 Clerk of Courts Fees

Clerk of Courts Fees

342.10 Law Enforcement

Law Enforcement includes - Sheriff Fees (Service of Process) - the sheriff shall charge and remit the several fees to the county as itemized in SDCL 7-12-18; Law Enforcement Contracts with Federal Agencies; Law Enforcement Contracts with Local Governments; and Other Fees.

342.20 Prisoner Care (County Jail)

Prisoner Care (County Jails) includes - Prisoner Care Contracts with Federal Agencies

• All sheriffs or officers having charge of any jail to whom any person shall be sent or

committed by virtue of legal process issued by or under the authority of the United States, shall receive such person into custody an safely keep him until he is discharged by due course of the laws of the United States. The United States shall be liable to pay for the support and keeping of such prisoners at such rates as may be negotiated between the United States and the local jail authority. (SDCL 24-11-6); Prisoner Care Contracts with Local Governments - Any organized township, municipality or county of the state is hereby authorized, upon passage of an affirmative resolution by each of the governing bodies of two or more such subdivisions of the state to enter into a mutually acceptable contract, or to amend or terminate such contract by which a jail may be used, owned, constructed, maintained, or operated, or any of the foregoing relationships may be established, by such two or more subdivisions. (SDCL 24-11-4); Work Release - the board of county commissioners may require by resolution that a sum not to exceed the average daily prisoner cost may be charged to work release inmates of the county jails as restitution to be applied toward prisoner maintenance cost, including but not limited to, room and board. In instances of undue hardship, the commissioners may reduce or waive the charges. (SDCL 24-11-32.1); Convict Conveyance Reimbursements - the county shall pay all necessary expenses, including travel, incurred in the transportation of adult and juvenile prisoners to state correctional institutions. The county may be reimbursed by the state from funds appropriated for such purpose. (SDCL 7-12-22); Commissary Sales; and Other Fees.

32

Exhibit J

COUNTY PUBLIC SAFETY SIGNIFICANT REVENUES CHART OF ACCOUNTS

344.30 Social Services

Child Support Enforcement - a board of county commissioners may not give or pay any fees or costs to a state's attorney as part of a salary or in addition to a salary. However, each board shall participate in the costs of the prosecution and enforcement by the state's attorney of support obligations against any responsible parent whether of a civil or criminal nature on a fee for service bases with the Department of Social Services. The fee is paid to the state's attorney in addition to any other compensation of the states attorney for the performance of other public duties. (SDCL 7-16-23)

344.40 Mental Health Services

Lien Recoveries - payment by the county of residences pursuant to § 27A-13-10 is collectible by a civil suit brought in the name of the individual county and any judgment

• btained is a lien upon the real property of the patient or responsible person and may be

collected as other liens. (SDCL 27-A13-31)

351.00 Fines

Fines - For Counties this is primarily fines for violations of County Ordinances.

352.00 Costs

Costs - the clerk of courts shall forward all fees and costs on a monthly basis to the county treasurer for deposit in the county general fund. (SDCL 16-2-30)

353.00 Forfeits

Forfeits - after the forfeiture of recognizance, bond or undertaking of bail, including an appearance bond, the prosecuting attorney shall proceed, with all due diligence, by action against the bail upon the instrument so forfeited. If money deposited instead of bail, including an appearance bond, is forfeited, the clerk of the court or other officer with whom it is deposited, shall monthly pay the money deposited to the county treasurer who shall deposit it in the county treasury. (SDCL 23A-43-25)

359.00 Other

Other

33

Exhibit K

South Dakota Counties ‐ General Fund Balance History 1995‐2014 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 1995‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014 vs 1995‐1996 vs. 1997‐2000 vs. 2001‐2005 vs. 2006‐2010 Average

• vs. 1995‐2014 vs. 1995‐2014

Aurora County Expenditures 1,380,548 $ 1,520,808 $ 1,263,830 $ 1,308,081 $ 1,945,058 $ 1,474,206 $ Aurora County Fund Balance 1,271,357 $ 738,641 $ 541,285 $ 892,357 $ 1,499,189 $ 933,112 $ Aurora County Fund Balance % 95.31% 48.82% 43.23% 68.11% 78.13% Lower Higher Higher Higher 63.30% Higher 14.83% Beadle County Expenditures 4,059,138 $ 4,184,620 $ 4,448,253 $ 5,426,086 $ 5,839,351 $ 4,879,293 $ Beadle County Fund Balance 1,887,229 $ 2,581,630 $ 2,572,704 $ 1,472,432 $ 1,859,987 $ 2,088,330 $ Beadle County Fund Balance % 46.51% 62.20% 58.88% 27.56% 32.09% Lower Lower Lower Higher 42.80% Lower (10.71%) Bennett County Expenditures 1,072,590 $ 1,223,361 $ 1,356,598 $ 1,401,105 $ 1,671,294 $ 1,375,616 $ Bennett County Fund Balance 473,898 $ 590,770 $ 456,168 $ 377,283 $ 509,469 $ 475,800 $ Bennett County Fund Balance % 44.29% 47.45% 34.13% 27.61% 31.58% Lower Lower Lower Higher 34.59% Lower (3.01%) Bon Homme County Expenditures 1,973,325 $ 1,830,130 $ 1,927,505 $ 2,268,567 $ 2,479,532 $ 2,108,283 $ Bon Homme County Fund Balance 1,151,677 $ 865,692 $ 1,102,357 $ 1,255,399 $ 1,950,036 $ 1,267,752 $ Bon Homme County Fund Balance % 59.32% 49.77% 57.55% 55.70% 78.96% Higher Higher Higher Higher 60.13% Higher 18.83% Brookings County Expenditures 5,220,103 $ 6,296,157 $ 6,238,828 $ 8,699,786 $ 10,255,404 $ 7,566,976 $ Brookings County Fund Balance 2,685,090 $ 2,715,240 $ 2,858,652 $ 7,536,410 $ 7,572,640 $ 4,924,851 $ Brookings County Fund Balance % 51.69% 43.80% 46.11% 94.55% 74.18% Higher Higher Higher Lower 65.08% Higher 9.10% Brown County Expenditures 8,313,035 $ 9,135,951 $ 9,188,788 $ 11,734,772 $ 14,716,447 $ 10,832,673 $ Brown County Fund Balance 3,427,849 $ 3,198,852 $ 2,482,407 $ 3,925,414 $ 4,860,489 $ 3,556,608 $ Brown County Fund Balance % 41.65% 34.98% 27.03% 33.67% 33.12% Lower Lower Higher Lower 32.83% Higher 0.29% Brule County Expenditures 1,883,001 $ 1,520,001 $ 1,580,696 $ 1,762,399 $ 2,042,365 $ 1,736,547 $ Brule County Fund Balance 693,209 $ 1,089,065 $ 1,264,900 $ 1,440,226 $ 2,141,619 $ 1,391,739 $ Brule County Fund Balance % 37.08% 73.17% 80.85% 81.76% 106.14% Higher Higher Higher Higher 80.14% Higher 26.00% Buffalo County Expenditures 388,732 $ 418,491 $ 381,239 $ 428,073 $ 438,625 $ 412,624 $ Buffalo County Fund Balance 195,855 $ 298,933 $ 321,529 $ 287,832 $ 383,268 $ 308,366 $ Buffalo County Fund Balance % 50.36% 73.27% 89.19% 70.04% 86.11% Higher Higher Lower Higher 74.73% Higher 11.38% Butte County Expenditures 2,011,945 $ 2,145,514 $ 2,203,488 $ 3,077,163 $ 3,759,734 $ 2,702,407 $ Butte County Fund Balance 1,310,243 $ 954,412 $ 1,062,301 $ 2,038,899 $ 2,547,741 $ 1,606,755 $ Butte County Fund Balance % 65.30% 44.91% 48.74% 66.23% 69.99% Higher Higher Higher Higher 59.46% Higher 10.53% Campbell County Expenditures 1,037,872 $ 1,127,227 $ 1,109,926 $ 1,207,964 $ 1,351,823 $ 1,179,069 $ Campbell County Fund Balance 845,845 $ 1,166,942 $ 1,221,072 $ 1,347,336 $ 1,386,469 $ 1,237,369 $ Campbell County Fund Balance % 81.67% 104.45% 110.89% 112.45% 102.67% Higher Lower Lower Lower 104.94% Lower (2.27%) Charles Mix County Expenditures 2,545,397 $ 3,041,225 $ 3,277,793 $ 3,286,303 $ 4,431,105 $ 3,390,030 $ Charles Mix County Fund Balance 1,203,546 $ 1,062,891 $ 1,244,282 $ 2,975,809 $ 4,379,313 $ 2,263,818 $ Charles Mix County Fund Balance % 47.11% 36.32% 39.38% 89.46% 100.22% Higher Higher Higher Higher 66.78% Higher 33.44% Clark County Expenditures 1,991,103 $ 2,620,320 $ 2,032,775 $ 2,537,746 $ 3,020,925 $ 2,469,990 $ Clark County Fund Balance 1,311,734 $ 1,721,419 $ 1,815,331 $ 2,104,991 $ 2,428,393 $ 1,941,216 $ Clark County Fund Balance % 65.72% 69.73% 95.30% 83.05% 81.48% Higher Higher Lower Lower 78.59% Higher 2.89% Clay County Expenditures 2,856,130 $ 2,661,525 $ 3,225,505 $ 4,062,074 $ 4,711,860 $ 3,582,185 $ Clay County Fund Balance 1,329,152 $ 1,847,887 $ 1,870,388 $ 2,145,682 $ 2,103,478 $ 1,927,206 $ Clay County Fund Balance % 46.75% 70.17% 58.00% 53.57% 44.81% Lower Lower Lower Lower 53.80% Lower (8.99%) Codington County Expenditures 4,879,614 $ 5,067,265 $ 4,754,663 $ 6,875,941 $ 7,730,466 $ 5,955,158 $ Codington County Fund Balance 1,851,008 $ 3,473,110 $ 2,705,055 $ 5,611,810 $ 8,473,478 $ 4,653,635 $ Codington County Fund Balance % 37.91% 69.44% 56.27% 81.45% 109.34% Higher Higher Higher Higher 78.14% Higher 31.20% Corson County Expenditures 1,017,983 $ 1,166,144 $ 1,154,891 $ 1,193,176 $ 1,678,159 $ 1,257,676 $ Corson County Fund Balance 1,104,380 $ 1,370,377 $ 1,081,917 $ 1,055,946 $ 1,327,716 $ 1,184,522 $ Corson County Fund Balance % 109.04% 121.82% 97.28% 93.13% 79.95% Lower Lower Lower Lower 94.18% Lower (14.23%) Custer County Expenditures 2,045,698 $ 2,419,616 $ 2,423,645 $ 3,484,324 $ 3,825,652 $ 2,930,616 $ Custer County Fund Balance 1,160,657 $ 528,397 $ 1,304,546 $ 1,294,421 $ 2,766,293 $ 1,424,745 $ Custer County Fund Balance % 56.76% 21.76% 53.34% 37.33% 72.07% Higher Higher Higher Higher 48.62% Higher 23.45% Davison County Expenditures 3,735,237 $ 4,424,230 $ 4,949,783 $ 5,938,584 $ 7,020,916 $ 5,384,645 $ Davison County Fund Balance 2,483,824 $ 3,352,077 $ 3,481,671 $ 4,163,108 $ 4,406,215 $ 3,711,236 $ Davison County Fund Balance % 66.67% 75.61% 70.35% 71.07% 63.67% Lower Lower Lower Lower 68.92% Lower (5.26%) Averages

34

Exhibit K

South Dakota Counties ‐ General Fund Balance History 1995‐2014 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 1995‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014 vs 1995‐1996 vs. 1997‐2000 vs. 2001‐2005 vs. 2006‐2010 Average

• vs. 1995‐2014 vs. 1995‐2014

Averages Day County Expenditures 3,112,776 $ 2,565,729 $ 1,929,713 $ 2,428,785 $ 2,867,424 $ 2,487,533 $ Day County Fund Balance 433,926 $ 751,319 $ 1,088,546 $ 1,911,441 $ 1,798,866 $ 1,303,426 $ Day County Fund Balance % 13.78% 33.67% 57.11% 80.11% 63.10% Higher Higher Higher Lower 52.40% Higher 10.70% Deuel County Expenditures 1,747,459 $ 1,971,150 $ 2,046,098 $ 2,464,822 $ 2,773,587 $ 2,251,423 $ Deuel County Fund Balance 839,710 $ 977,309 $ 890,134 $ 1,096,867 $ 1,198,019 $ 1,015,787 $ Deuel County Fund Balance % 47.99% 49.97% 43.65% 44.54% 43.42% Lower Lower Lower Lower 45.12% Lower (1.70%) Dewey County Expenditures 787,602 $ 961,539 $ 710,387 $ 819,644 $ 1,217,235 $ 897,022 $ Dewey County Fund Balance 711,865 $ 475,417 $ 263,451 $ 441,701 $ 433,607 $ 429,279 $ Dewey County Fund Balance % 90.35% 49.35% 37.31% 51.94% 39.69% Lower Lower Higher Lower 47.86% Lower (8.17%) Douglas County Expenditures 1,225,376 $ 1,181,951 $ 1,347,318 $ 1,359,243 $ 1,951,503 $ 1,425,869 $ Douglas County Fund Balance 667,357 $ 711,360 $ 504,623 $ 987,999 $ 1,025,820 $ 787,327 $ Douglas County Fund Balance % 54.48% 60.40% 37.60% 74.73% 57.38% Higher Lower Higher Lower 55.22% Higher 2.16% Edmunds County Expenditures 1,819,406 $ 2,375,676 $ 2,020,443 $ 2,448,904 $ 2,847,669 $ 2,343,946 $ Edmunds County Fund Balance 929,866 $ 941,514 $ 1,097,355 $ 944,150 $ 1,596,224 $ 1,110,910 $ Edmunds County Fund Balance % 51.30% 40.19% 54.91% 39.13% 56.41% Higher Higher Higher Higher 47.39% Higher 9.02% Fall River County Expenditures 2,321,044 $ 2,549,284 $ 2,382,468 $ 3,175,228 $ 3,587,080 $ 2,848,801 $ Fall River County Fund Balance 1,575,661 $ 1,434,499 $ 1,862,830 $ 2,312,392 $ 1,954,275 $ 1,879,126 $ Fall River County Fund Balance % 67.79% 57.11% 78.57% 73.15% 55.53% Lower Lower Lower Lower 65.96% Lower (10.43%) Faulk County Expenditures 1,617,549 $ 1,896,734 $ 1,672,905 $ 1,957,603 $ 2,347,716 $ 1,918,272 $ Faulk County Fund Balance 1,052,753 $ 875,957 $ 783,697 $ 1,304,254 $ 1,427,765 $ 1,088,007 $ Faulk County Fund Balance % 66.02% 46.64% 47.11% 72.20% 61.94% Lower Higher Higher Lower 56.72% Higher 5.22% Grant County Expenditures 2,830,539 $ 2,823,867 $ 2,671,032 $ 3,120,040 $ 4,023,506 $ 3,100,297 $ Grant County Fund Balance 889,870 $ 1,268,901 $ 1,237,810 $ 2,057,023 $ 2,529,562 $ 1,672,388 $ Grant County Fund Balance % 32.31% 45.94% 46.82% 65.55% 63.27% Higher Higher Higher Lower 53.94% Higher 9.33% Gregory County Expenditures 1,883,713 $ 2,022,420 $ 1,657,874 $ 2,131,866 $ 2,451,829 $ 2,030,656 $ Gregory County Fund Balance 690,583 $ 741,184 $ 932,846 $ 1,439,831 $ 1,571,967 $ 1,124,858 $ Gregory County Fund Balance % 36.72% 36.90% 55.30% 70.15% 65.06% Higher Higher Higher Lower 55.39% Higher 9.67% Haakon County Expenditures 908,967 $ 1,070,770 $ 814,951 $ 1,073,755 $ 1,116,480 $ 1,000,523 $ Haakon County Fund Balance 897,616 $ 894,213 $ 943,358 $ 688,105 $ 713,721 $ 819,214 $ Haakon County Fund Balance % 98.82% 86.22% 122.48% 65.59% 64.38% Lower Lower Lower Lower 81.88% Lower (17.50%) Hamlin County Expenditures 1,768,968 $ 1,792,952 $ 1,645,217 $ 2,272,776 $ 2,072,775 $ 1,929,540 $ Hamlin County Fund Balance 613,163 $ 567,438 $ 743,522 $ 899,421 $ 1,417,960 $ 869,132 $ Hamlin County Fund Balance % 35.41% 35.69% 46.49% 41.18% 72.48% Higher Higher Higher Higher 45.04% Higher 27.44% Hand County Expenditures 2,074,646 $ 1,684,559 $ 1,778,330 $ 1,907,771 $ 2,080,117 $ 1,881,925 $ Hand County Fund Balance 552,850 $ 668,058 $ 1,154,352 $ 1,197,106 $ 1,446,106 $ 1,065,982 $ Hand County Fund Balance % 26.52% 49.89% 65.71% 62.78% 69.48% Higher Higher Higher Higher 56.64% Higher 12.84% Hanson County Expenditures 1,180,326 $ 1,324,755 $ 1,149,692 $ 1,454,745 $ 1,541,489 $ 1,342,391 $ Hanson County Fund Balance 1,079,954 $ 966,168 $ 908,077 $ 1,459,746 $ 1,281,772 $ 1,149,539 $ Hanson County Fund Balance % 91.50% 74.18% 81.63% 109.41% 87.88% Lower Higher Higher Lower 85.63% Higher 2.25% Harding County Expenditures 939,896 $ 1,179,222 $ 1,061,963 $ 1,638,758 $ 1,784,449 $ 1,361,904 $ Harding County Fund Balance 786,442 $ 841,851 $ 867,109 $ 1,553,202 $ 1,922,341 $ 1,236,560 $ Harding County Fund Balance % 84.81% 74.14% 81.65% 102.28% 110.31% Higher Higher Higher Higher 90.80% Higher 19.51% Hughes County Expenditures 3,199,146 $ 3,757,801 $ 4,021,240 $ 5,484,189 $ 8,035,836 $ 5,054,999 $ Hughes County Fund Balance 2,752,254 $ 2,797,501 $ 2,651,513 $ 2,352,514 $ 1,865,670 $ 2,458,866 $ Hughes County Fund Balance % 86.14% 74.64% 66.43% 44.20% 23.29% Lower Lower Lower Lower 48.64% Lower (25.36%) Hutchinson County Expenditures 2,756,808 $ 2,831,680 $ 2,441,163 $ 2,270,726 $ 2,571,261 $ 2,534,241 $ Hutchinson County Fund Balance 2,055,147 $ 1,555,951 $ 1,237,262 $ 3,648,958 $ 3,884,751 $ 2,515,210 $ Hutchinson County Fund Balance % 74.62% 54.66% 50.85% 207.57% 153.21% Higher Higher Higher Lower 99.25% Higher 53.96% Hyde County Expenditures 819,941 $ 983,466 $ 944,271 $ 1,096,793 $ 1,277,687 $ 1,044,490 $ Hyde County Fund Balance 671,001 $ 449,782 $ 701,513 $ 771,447 $ 889,517 $ 703,200 $ Hyde County Fund Balance % 82.56% 47.47% 73.90% 73.67% 72.15% Lower Higher Lower Lower 67.32% Higher 4.83%

35

Exhibit K

South Dakota Counties ‐ General Fund Balance History 1995‐2014 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 1995‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014 vs 1995‐1996 vs. 1997‐2000 vs. 2001‐2005 vs. 2006‐2010 Average

• vs. 1995‐2014 vs. 1995‐2014

Averages Jackson County Expenditures 627,447 $ 788,952 $ 692,663 $ 1,008,279 $ 1,093,242 $ 864,419 $ Jackson County Fund Balance 320,588 $ 343,433 $ 475,871 $ 332,665 $ 387,600 $ 380,399 $ Jackson County Fund Balance % 51.08% 47.12% 69.78% 33.85% 35.75% Lower Lower Lower Higher 44.01% Lower (8.26%) Jerauld County Expenditures 933,169 $ 918,563 $ 903,082 $ 1,097,476 $ 1,195,453 $ 1,016,260 $ Jerauld County Fund Balance 328,303 $ 183,164 $ 206,367 $ 454,731 $ 639,529 $ 362,643 $ Jerauld County Fund Balance % 35.02% 20.61% 24.07% 41.96% 54.63% Higher Higher Higher Higher 35.68% Higher 18.95% Jones County Expenditures 649,313 $ 736,955 $ 661,574 $ 689,739 $ 780,202 $ 706,191 $ Jones County Fund Balance 601,209 $ 683,200 $ 529,907 $ 633,108 $ 686,227 $ 624,760 $ Jones County Fund Balance % 93.43% 94.11% 80.72% 91.72% 88.24% Lower Lower Higher Lower 88.47% Lower (0.23%) Kingsbury County Expenditures 1,720,294 $ 1,477,971 $ 1,267,493 $ 1,974,628 $ 2,563,629 $ 1,790,880 $ Kingsbury County Fund Balance 978,660 $ 904,445 $ 955,436 $ 839,430 $ 1,009,938 $ 929,459 $ Kingsbury County Fund Balance % 57.68% 72.52% 90.39% 42.96% 39.52% Lower Lower Lower Lower 51.90% Lower (12.38%) Lake County Expenditures 2,330,848 $ 2,416,909 $ 2,586,934 $ 2,967,606 $ 3,567,657 $ 2,818,633 $ Lake County Fund Balance 729,863 $ 617,659 $ 743,854 $ 2,270,419 $ 3,853,739 $ 1,720,834 $ Lake County Fund Balance % 31.55% 25.99% 28.64% 75.95% 107.82% Higher Higher Higher Higher 61.05% Higher 46.77% Lawrence County Expenditures 6,336,133 $ 6,801,873 $ 7,255,825 $ 10,862,442 $ 12,568,295 $ 9,037,214 $ Lawrence County Fund Balance 2,658,424 $ 3,423,517 $ 3,211,615 $ 3,571,845 $ 4,587,158 $ 3,563,842 $ Lawrence County Fund Balance % 41.95% 50.38% 44.20% 34.98% 38.82% Lower Lower Lower Higher 39.44% Lower (0.62%) Lincoln County Expenditures 3,288,272 $ 3,653,294 $ 4,723,142 $ 8,477,188 $ 9,758,532 $ 6,311,275 $ Lincoln County Fund Balance 2,168,477 $ 3,252,245 $ 3,855,627 $ 3,986,010 $ 5,625,000 $ 3,952,706 $ Lincoln County Fund Balance % 66.02% 89.15% 88.56% 48.64% 57.36% Lower Lower Lower Higher 62.63% Lower (5.28%) Lyman County Expenditures 1,620,422 $ 1,839,950 $ 1,209,549 $ 1,314,431 $ 1,477,904 $ 1,456,608 $ Lyman County Fund Balance 1,183,457 $ 1,325,701 $ 704,671 $ 941,943 $ 1,479,518 $ 1,091,043 $ Lyman County Fund Balance % 74.43% 72.66% 59.16% 72.51% 102.07% Higher Higher Higher Higher 74.90% Higher 27.17% Marshall County Expenditures 1,786,318 $ 1,928,047 $ 1,785,398 $ 2,237,212 $ 3,656,266 $ 2,301,147 $ Marshall County Fund Balance 929,443 $ 743,162 $ 1,077,469 $ 1,147,609 $ 1,835,214 $ 1,164,889 $ Marshall County Fund Balance % 52.07% 39.86% 63.64% 51.78% 50.99% Lower Higher Lower Lower 50.62% Higher 0.37% McCook County Expenditures 2,156,842 $ 2,497,454 $ 2,479,146 $ 2,848,660 $ 3,366,882 $ 2,720,503 $ McCook County Fund Balance 1,379,308 $ 1,359,922 $ 1,338,461 $ 1,181,755 $ 2,137,617 $ 1,467,493 $ McCook County Fund Balance % 64.19% 58.90% 54.57% 41.37% 63.56% Lower Higher Higher Higher 53.94% Higher 9.62% McPherson County Expenditures 1,589,637 $ 1,505,769 $ 1,159,247 $ 1,334,120 $ 1,486,475 $ 1,380,754 $ McPherson County Fund Balance 541,017 $ 685,453 $ 637,245 $ 1,011,139 $ 1,135,782 $ 830,445 $ McPherson County Fund Balance % 36.08% 50.03% 62.48% 78.19% 77.33% Higher Higher Higher Lower 60.14% Higher 17.19% Meade County Expenditures 5,381,638 $ 6,137,189 $ 6,822,657 $ 10,663,421 $ 11,551,540 $ 8,447,429 $ Meade County Fund Balance 2,959,991 $ 3,447,440 $ 3,358,541 $ 3,813,758 $ 649,809 $ 2,908,524 $ Meade County Fund Balance % 54.89% 56.59% 49.85% 39.16% 5.56% Lower Lower Lower Lower 34.43% Lower (28.87%) Mellette County Expenditures 691,811 $ 612,054 $ 867,493 $ 1,021,193 $ 982,368 $ 860,237 $ Mellette County Fund Balance 265,958 $ 395,154 $ 427,925 $ 182,882 $ 243,524 $ 307,033 $ Mellette County Fund Balance % 38.35% 63.35% 49.76% 19.18% 26.30% Lower Lower Lower Higher 35.69% Lower (9.39%) Miner County Expenditures 1,669,515 $ 1,915,566 $ 2,127,028 $ 2,209,826 $ 2,568,726 $ 2,148,024 $ Miner County Fund Balance 1,246,166 $ 1,942,959 $ 1,267,086 $ 2,450,352 $ 3,333,518 $ 2,109,272 $ Miner County Fund Balance % 75.43% 101.74% 63.92% 110.97% 130.03% Higher Higher Higher Higher 98.20% Higher 31.83% Minnehaha County Expenditures 20,157,169 $ 20,067,269 $ 27,917,537 $ 40,029,861 $ 43,977,652 $ 31,811,551 $ Minnehaha County Fund Balance 5,465,086 $ 6,780,519 $ 6,736,600 $ 9,322,944 $ 8,853,399 $ 7,688,178 $ Minnehaha County Fund Balance % 27.12% 34.10% 23.85% 23.69% 20.00% Lower Lower Lower Lower 24.17% Lower (4.17%) Moody County Expenditures 2,532,197 $ 2,872,090 $ 2,826,186 $ 2,974,965 $ 3,742,202 $ 3,026,366 $ Moody County Fund Balance 1,651,433 $ 2,169,629 $ 1,775,850 $ 2,360,638 $ 2,565,199 $ 2,146,231 $ Moody County Fund Balance % 65.26% 76.14% 64.21% 79.39% 69.00% Higher Lower Higher Lower 70.92% Lower (1.92%) Pennington County Expenditures 19,808,011 $ 25,200,347 $ 30,841,373 $ 42,598,311 $ 46,250,396 $ 34,630,871 $ Pennington County Fund Balance 10,033,975 $ 10,259,602 $ 11,009,470 $ 12,707,738 $ 14,586,859 $ 11,901,992 $ Pennington County Fund Balance % 50.43% 40.84% 35.82% 29.79% 31.66% Lower Lower Lower Higher 34.37% Lower (2.71%)

36

Exhibit K

South Dakota Counties ‐ General Fund Balance History 1995‐2014 64 Counties County Data 2011‐2014 2011‐2014 2011‐2014 2011‐2014 1995‐2014 2011‐2014 2011‐2014 Name Type 1995‐1996 1997‐2000 2001‐2005 2006‐2010 2011‐2014 vs 1995‐1996 vs. 1997‐2000 vs. 2001‐2005 vs. 2006‐2010 Average

• vs. 1995‐2014 vs. 1995‐2014

Averages Perkins County Expenditures 1,517,636 $ 1,617,293 $ 1,505,699 $ 1,535,070 $ 1,811,157 $ 1,597,646 $ Perkins County Fund Balance 649,349 $ 955,258 $ 393,716 $ 804,480 $ 1,123,690 $ 780,274 $ Perkins County Fund Balance % 42.74% 62.98% 26.53% 53.30% 62.38% Higher Lower Higher Higher 48.84% Higher 13.54% Potter County Expenditures 1,513,313 $ 1,592,414 $ 1,543,516 $ 1,586,559 $ 1,786,052 $ 1,609,543 $ Potter County Fund Balance 713,695 $ 965,766 $ 665,570 $ 825,280 $ 810,123 $ 799,260 $ Potter County Fund Balance % 47.99% 63.96% 43.49% 54.06% 45.75% Lower Lower Higher Lower 49.66% Lower (3.91%) Roberts County Expenditures 2,646,060 $ 2,778,260 $ 2,542,799 $ 3,011,434 $ 3,740,623 $ 2,956,941 $ Roberts County Fund Balance 1,042,707 $ 824,666 $ 653,385 $ 525,933 $ 494,067 $ 662,847 $ Roberts County Fund Balance % 39.40% 30.88% 26.63% 17.88% 13.16% Lower Lower Lower Lower 22.42% Lower (9.26%) Sanborn County Expenditures 1,366,533 $ 1,474,738 $ 1,465,952 $ 1,549,650 $ 2,083,358 $ 1,602,173 $ Sanborn County Fund Balance 620,016 $ 1,170,025 $ 1,109,968 $ 1,129,718 $ 1,409,960 $ 1,137,920 $ Sanborn County Fund Balance % 45.34% 80.17% 75.98% 73.64% 67.67% Higher Lower Lower Lower 71.02% Lower (3.36%) Shannon County Expenditures 342,672 $ 304,590 $ 258,339 $ 356,082 $ 408,502 $ 330,491 $ Shannon County Fund Balance 135,766 $ 188,076 $ 220,423 $ 189,870 $ 62,383 $ 166,241 $ Shannon County Fund Balance % 39.77% 71.21% 87.45% 54.89% 15.68% Lower Lower Lower Lower 50.30% Lower (34.62%) Spink County Expenditures 2,596,587 $ 2,868,683 $ 2,575,524 $ 2,929,720 $ 3,203,423 $ 2,850,391 $ Spink County Fund Balance 938,149 $ 1,239,735 $ 1,368,191 $ 1,922,835 $ 2,925,817 $ 1,749,682 $ Spink County Fund Balance % 36.25% 43.22% 53.60% 66.42% 94.64% Higher Higher Higher Higher 61.38% Higher 33.26% Stanley County Expenditures 1,223,237 $ 1,425,813 $ 1,167,426 $ 1,651,719 $ 1,728,545 $ 1,457,982 $ Stanley County Fund Balance 707,818 $ 798,962 $ 1,135,009 $ 1,386,267 $ 1,216,698 $ 1,104,233 $ Stanley County Fund Balance % 61.63% 56.29% 98.61% 88.71% 70.53% Higher Higher Lower Lower 75.74% Lower (5.21%) Sully County Expenditures 1,725,432 $ 1,822,360 $ 1,557,087 $ 1,717,380 $ 2,035,123 $ 1,762,656 $ Sully County Fund Balance 983,864 $ 867,909 $ 595,656 $ 988,575 $ 1,084,938 $ 885,013 $ Sully County Fund Balance % 57.31% 48.57% 38.35% 57.45% 53.40% Lower Higher Higher Lower 50.21% Higher 3.19% Turner County Expenditures 2,592,490 $ 2,833,448 $ 2,780,696 $ 3,799,757 $ 5,088,648 $ 3,488,781 $ Turner County Fund Balance 1,348,805 $ 1,346,868 $ 1,449,128 $ 1,949,483 $ 2,090,193 $ 1,671,946 $ Turner County Fund Balance % 52.03% 48.29% 52.46% 51.14% 44.20% Lower Lower Lower Lower 47.92% Lower (3.72%) Union County Expenditures 2,555,302 $ 3,069,863 $ 3,989,365 $ 4,635,486 $ 5,634,126 $ 4,152,541 $ Union County Fund Balance 1,786,785 $ 1,968,461 $ 2,221,956 $ 2,531,824 $ 4,344,516 $ 2,629,719 $ Union County Fund Balance % 69.95% 63.89% 56.74% 54.83% 77.16% Higher Higher Higher Higher 63.33% Higher 13.83% Walworth County Expenditures 1,720,238 $ 1,842,119 $ 1,649,975 $ 1,999,472 $ 2,109,685 $ 1,874,746 $ Walworth County Fund Balance 787,912 $ 839,291 $ 1,089,554 $ 1,980,693 $ 2,497,096 $ 1,513,631 $ Walworth County Fund Balance % 45.80% 45.88% 65.64% 98.98% 118.92% Higher Higher Higher Higher 80.74% Higher 38.18% Yankton County Expenditures 3,871,529 $ 3,662,323 $ 3,817,210 $ 5,687,869 $ 7,105,303 $ 4,916,948 $ Yankton County Fund Balance 2,131,756 $ 2,246,853 $ 1,890,726 $ 3,666,282 $ 4,281,824 $ 2,908,163 $ Yankton County Fund Balance % 55.27% 62.42% 48.98% 68.00% 60.41% Higher Lower Higher Lower 59.15% Higher 1.26% Ziebach County Expenditures 652,684 $ 871,023 $ 722,377 $ 809,333 $ 796,281 $ 781,657 $ Ziebach County Fund Balance 265,210 $ 341,963 $ 512,158 $ 466,534 $ 730,456 $ 485,678 $ Ziebach County Fund Balance % 41.00% 39.78% 71.01% 57.93% 92.45% Higher Higher Higher Higher 62.13% Higher 30.32% Total Expenditures 175,008,358 $ 191,309,316 $ 203,515,562 $ 267,376,677 $ 309,584,607 $ 235,402,680 $ Total Fund Balance 87,139,762 $ 96,745,793 $ 96,871,994 $ 130,568,249 $ 154,235,128 $ 115,770,221 $ Total Fund Balance % 49.80% 50.73% 47.60% 48.94% 49.74% Lower Lower Higher Higher 49.18% Higher 0.56% # Higher 33 34 37 29 37 # Lower 31 30 27 35 27

37

Exhibit L

South Dakota Counties ‐ Road Fund Balance History 2004‐2014 64 Counties County Data 2014 2014 2014 2004‐2014 2014 2014 Name Type 2004 2007 2011 2014

• vs. 2004
• vs. 2007
• vs. 2011

Average

• vs. Average
• vs. Average

Aurora County Expenditures 1,043,009 $ 1,109,431 $ 1,020,182 $ 1,480,598 $ 1,062,931 $ Aurora County Fund Balance $ 158,361 $ 31,075 $ 378,906 $ 371,886 148,851 $ Aurora County Fund Balance % 15.18% 2.80% 37.14% 25.12% Higher Higher Lower 14.00% Higher 11.12% Beadle County Expenditures 2,901,061 $ 2,616,991 $ 5,513,184 $ 3,572,179 $ 3,190,905 $ Beadle County Fund Balance $ 614,604 $ 817,320 $ 94,364 $ 144,612 524,603 $ Beadle County Fund Balance % 21.19% 31.23% 1.71% 4.05% Lower Lower Higher 16.44% Lower (12.39%) Bennett County Expenditures 441,043 $ 405,796 $ 371,536 $ 408,331 $ 389,105 $ Bennett County Fund Balance $ 120,478 $ 109,952 $ 412,238 $ 1,059,712 357,510 $ Bennett County Fund Balance % 27.32% 27.10% 110.96% 259.52% Higher Higher Higher 91.88% Higher 167.64% Bon Homme County Expenditures 1,862,751 $ 1,649,377 $ 1,975,795 $ 2,982,023 $ 2,014,485 $ Bon Homme County Fund Balance $ 251,295 $ 258,626 $ 260,943 180,932 $ Bon Homme County Fund Balance % 13.49% 0.00% 13.09% 8.75% Lower Higher Lower 8.98% Lower (0.23%) Brookings County Expenditures 3,107,049 $ 3,487,478 $ 4,984,181 $ 5,257,170 $ 3,964,747 $ Brookings County Fund Balance $ 1,151,857 $ 548,591 $ 2,639,853 $ 3,428,139 1,766,338 $ Brookings County Fund Balance % 37.07% 15.73% 52.96% 65.21% Higher Higher Higher 44.55% Higher 20.66% Brown County Expenditures 3,868,875 $ 4,924,328 $ 7,683,815 $ 9,033,553 $ 6,128,885 $ Brown County Fund Balance $ 985,559 $ 1,058,834 $ 1,396,075 $ 2,124,956 1,452,421 $ Brown County Fund Balance % 25.47% 21.50% 18.17% 23.52% Lower Higher Higher 23.70% Lower (0.18%) Brule County Expenditures 839,082 $ 857,420 $ 957,195 $ 1,401,616 $ 1,006,808 $ Brule County Fund Balance $ 442,780 $ 277,062 $ 636,912 $ 941,328 473,773 $ Brule County Fund Balance % 52.77% 32.31% 66.54% 67.16% Higher Higher Higher 47.06% Higher 20.10% Buffalo County Expenditures 116,170 $ 227,669 $ 208,029 $ 232,331 $ 258,056 $ Buffalo County Fund Balance $ 87,112 $ 67,952 $ 173,208 $ 387,737 137,356 $ Buffalo County Fund Balance % 74.99% 29.85% 83.26% 166.89% Higher Higher Higher 53.23% Higher 113.66% Butte County Expenditures 1,144,435 $ 1,139,700 $ 1,403,824 $ 2,434,028 $ 1,502,843 $ Butte County Fund Balance $ 1,242,056 $ 1,282,874 $ 1,322,423 $ 1,687,919 1,229,815 $ Butte County Fund Balance % 108.53% 112.56% 94.20% 69.35% Lower Lower Lower 81.83% Lower (12.48%) Campbell County Expenditures 683,862 $ 887,072 $ 1,179,810 $ 1,157,955 $ 1,015,480 $ Campbell County Fund Balance $ 1,385,090 $ 457,352 $ 456,879 $ 531,053 588,141 $ Campbell County Fund Balance % 202.54% 51.56% 38.72% 45.86% Lower Lower Higher 57.92% Lower (12.06%) Charles Mix County Expenditures 1,884,256 $ 1,521,967 $ 2,692,695 $ 2,906,206 $ 2,087,237 $ Charles Mix County Fund Balance $ 65,274 $ 162,448 $ 73,588 $ 548,292 232,582 $ Charles Mix County Fund Balance % 3.46% 10.67% 2.73% 18.87% Higher Higher Higher 11.14% Higher 7.73% Clark County Expenditures 2,540,408 $ 1,488,393 $ 2,492,978 $ 2,772,028 $ 2,231,899 $ Clark County Fund Balance $ 276,604 $ 207,081 $ 1,015,191 $ 618,955 505,377 $ Clark County Fund Balance % 10.89% 13.91% 40.72% 22.33% Higher Higher Lower 22.64% Lower (0.31%) Clay County Expenditures 2,041,677 $ 2,053,621 $ 3,116,247 $ 2,172,068 $ 2,199,164 $

38

Exhibit L

South Dakota Counties ‐ Road Fund Balance History 2004‐2014 64 Counties County Data 2014 2014 2014 2004‐2014 2014 2014 Name Type 2004 2007 2011 2014

• vs. 2004
• vs. 2007
• vs. 2011

Average

• vs. Average
• vs. Average

Clay County Fund Balance $ 74,964 $ 1,234,429 $ 718,747 $ 1,317,129 850,835 $ Clay County Fund Balance % 3.67% 60.11% 23.06% 60.64% Higher Higher Higher 38.69% Higher 21.95% Codington County Expenditures 1,984,932 $ 3,232,748 $ 3,075,661 $ 3,763,836 $ 2,831,081 $ Codington County Fund Balance $ 1,380,302 $ 1,164,895 $ 2,613,765 $ 4,192,786 2,188,648 $ Codington County Fund Balance % 69.54% 36.03% 84.98% 111.40% Higher Higher Higher 77.31% Higher 34.09% Corson County Expenditures 1,049,064 $ 738,717 $ 1,022,108 $ 1,303,212 $ 1,043,472 $ Corson County Fund Balance $ 836,064 $ 1,109,986 $ 763,828 $ 1,223,533 989,427 $ Corson County Fund Balance % 79.70% 150.26% 74.73% 93.89% Higher Lower Higher 94.82% Lower (0.93%) Custer County Expenditures 1,556,083 $ 1,891,072 $ 1,603,874 $ 2,565,857 $ 1,951,648 $ Custer County Fund Balance $ 3,189,580 $ 1,859,805 $ 1,812,634 $ 969,528 1,741,848 $ Custer County Fund Balance % 204.97% 98.35% 113.02% 37.79% Lower Lower Lower 89.25% Lower (51.46%) Davison County Expenditures 1,724,000 $ 3,009,092 $ 2,708,976 $ 2,893,904 $ 2,460,188 $ Davison County Fund Balance $ 491,244 $ 903,280 $ 722,677 $ 948,056 813,275 $ Davison County Fund Balance % 28.49% 30.02% 26.68% 32.76% Higher Higher Higher 33.06% Lower (0.30%) Day County Expenditures 1,749,936 $ 1,882,263 $ 3,410,453 $ 2,451,397 $ 2,411,324 $ Day County Fund Balance $ 1,134,879 $ 1,327,173 $ 761,270 $ 1,380,728 1,143,116 $ Day County Fund Balance % 64.85% 70.51% 22.32% 56.32% Lower Lower Higher 47.41% Higher 8.91% Deuel County Expenditures 1,182,876 $ 1,142,990 $ 1,521,483 $ 1,950,165 $ 1,499,932 $ Deuel County Fund Balance $ 181,027 $ 308,565 $ 940,567 $ 1,942,595 771,249 $ Deuel County Fund Balance % 15.30% 27.00% 61.82% 99.61% Higher Higher Higher 51.42% Higher 48.19% Dewey County Expenditures 523,570 $ 499,352 $ 2,349,521 $ 1,475,488 $ 990,983 $ Dewey County Fund Balance $ 143,357 $ 53,629 $ 106,909 $ 798,104 357,278 $ Dewey County Fund Balance % 27.38% 10.74% 4.55% 54.09% Higher Higher Higher 36.05% Higher 18.04% Douglas County Expenditures 809,162 $ 721,370 $ 1,151,294 $ 649,636 $ 961,261 $ Douglas County Fund Balance $ 334,584 $ 461,707 $ 245,491 $ 313,083 224,431 $ Douglas County Fund Balance % 41.35% 64.00% 21.32% 48.19% Higher Lower Higher 23.35% Higher 24.84% Edmunds County Expenditures 1,471,060 $ 1,625,284 $ 2,441,835 $ 2,609,857 $ 2,053,400 $ Edmunds County Fund Balance $ 542,396 $ 392,027 $ 880,674 $ 1,045,698 642,136 $ Edmunds County Fund Balance % 36.87% 24.12% 36.07% 40.07% Higher Higher Higher 31.27% Higher 8.80% Fall River County Expenditures 1,471,516 $ 1,107,584 $ 1,650,728 $ 1,385,266 $ 1,436,099 $ Fall River County Fund Balance $ 1,342,008 $ 1,174,209 $ 356,232 $ 1,033,975 882,440 $ Fall River County Fund Balance % 91.20% 106.02% 21.58% 74.64% Lower Lower Higher 61.45% Higher 13.19% Faulk County Expenditures 761,749 $ 1,333,228 $ 1,781,048 $ 1,816,410 $ 1,402,192 $ Faulk County Fund Balance $ 583,058 $ 995,780 $ 491,169 $ 43,918 563,887 $ Faulk County Fund Balance % 76.54% 74.69% 27.58% 2.42% Lower Lower Lower 40.21% Lower (37.79%) Grant County Expenditures 1,887,238 $ 2,161,714 $ 2,646,541 $ 2,600,792 $ 2,208,296 $ Grant County Fund Balance $ 250,679 $ 465,973 $ 386,338 $ 59,681 339,327 $

39

Exhibit L

South Dakota Counties ‐ Road Fund Balance History 2004‐2014 64 Counties County Data 2014 2014 2014 2004‐2014 2014 2014 Name Type 2004 2007 2011 2014

• vs. 2004
• vs. 2007
• vs. 2011

Average

• vs. Average
• vs. Average

Grant County Fund Balance % 13.28% 21.56% 14.60% 2.29% Lower Lower Lower 15.37% Lower (13.08%) Gregory County Expenditures 986,119 $ 1,779,344 $ 1,752,326 $ 1,992,390 $ 1,682,378 $ Gregory County Fund Balance $ 751,385 $ 1,174,267 $ 759,814 $ 1,464,348 887,914 $ Gregory County Fund Balance % 76.20% 65.99% 43.36% 73.50% Lower Higher Higher 52.78% Higher 20.72% Haakon County Expenditures 888,946 $ 737,176 $ 886,953 $ 1,037,821 $ 970,563 $ Haakon County Fund Balance $ 228,560 $ 153,582 $ 126,741 $ 861,329 350,598 $ Haakon County Fund Balance % 25.71% 20.83% 14.29% 82.99% Higher Higher Higher 36.12% Higher 46.87% Hamlin County Expenditures 1,511,429 $ 3,411,814 $ 2,236,804 $ 2,106,902 $ 2,122,678 $ Hamlin County Fund Balance $ 593,585 $ 946,203 $ 1,691,845 $ 993,086 1,166,525 $ Hamlin County Fund Balance % 39.27% 27.73% 75.64% 47.13% Higher Higher Lower 54.96% Lower (7.83%) Hand County Expenditures 1,342,243 $ 1,392,080 $ 1,614,258 $ 2,086,601 $ 1,565,861 $ Hand County Fund Balance $ 282,421 $ 192,656 $ 542,901 $ 538,625 303,611 $ Hand County Fund Balance % 21.04% 13.84% 33.63% 25.81% Higher Higher Lower 19.39% Higher 6.42% Hanson County Expenditures 715,931 $ 1,148,020 $ 1,186,012 $ 1,185,030 $ 954,387 $ Hanson County Fund Balance $ 168,704 $ 118,109 $ 283,205 $ 138,084 186,484 $ Hanson County Fund Balance % 23.56% 10.29% 23.88% 11.65% Lower Higher Lower 19.54% Lower (7.89%) Harding County Expenditures 1,178,501 $ 1,382,949 $ 2,358,161 $ 4,139,412 $ 2,243,745 $ Harding County Fund Balance $ 1,274,801 $ 654,755 $ 913,518 $ 2,043,807 1,039,493 $ Harding County Fund Balance % 108.17% 47.34% 38.74% 49.37% Lower Higher Higher 46.33% Higher 3.04% Hughes County Expenditures 1,561,330 $ 2,713,842 $ 2,574,354 $ 2,801,277 $ 2,153,172 $ Hughes County Fund Balance $ 2,159,731 $ 1,448,649 $ 649,930 $ 1,548,050 1,579,044 $ Hughes County Fund Balance % 138.33% 53.38% 25.25% 55.26% Lower Higher Higher 73.34% Lower (18.08%) Hutchinson County Expenditures 2,281,790 $ 2,317,136 $ 2,957,800 $ 2,765,724 $ 2,458,601 $ Hutchinson County Fund Balance $ 1,294,143 $ 676,982 $ 765,113 $ 937,093 990,523 $ Hutchinson County Fund Balance % 56.72% 29.22% 25.87% 33.88% Lower Higher Higher 40.29% Lower (6.41%) Hyde County Expenditures 589,688 $ 715,451 $ 1,301,964 $ 746,877 $ 851,356 $ Hyde County Fund Balance $ 526,305 $ 614,651 $ 410,264 $ 623,537 508,670 $ Hyde County Fund Balance % 89.25% 85.91% 31.51% 83.49% Lower Lower Higher 59.75% Higher 23.74% Jackson County Expenditures 504,049 $ 490,739 $ 582,071 $ 836,777 $ 619,209 $ Jackson County Fund Balance $ 98,407 $ 158,036 $ 189,885 $ 126,252 126,863 $ Jackson County Fund Balance % 19.52% 32.20% 32.62% 15.09% Lower Lower Lower 20.49% Lower (5.40%) Jerauld County Expenditures 344,879 $ 636,652 $ 1,023,337 $ 668,610 $ 718,153 $ Jerauld County Fund Balance $ 15,653 $ 144,483 $ 2,985 $ 616,329 171,006 $ Jerauld County Fund Balance % 4.54% 22.69% 0.29% 92.18% Higher Higher Higher 23.81% Higher 68.37% Jones County Expenditures 365,065 $ 333,367 $ 537,960 $ 482,115 $ 440,892 $ Jones County Fund Balance $ 373,459 $ 365,359 $ 992,012 $ 1,498,161 713,669 $ Jones County Fund Balance % 102.30% 109.60% 184.40% 310.75% Higher Higher Higher 161.87% Higher 148.88%

40

Exhibit L

South Dakota Counties ‐ Road Fund Balance History 2004‐2014 64 Counties County Data 2014 2014 2014 2004‐2014 2014 2014 Name Type 2004 2007 2011 2014

• vs. 2004
• vs. 2007
• vs. 2011

Average

• vs. Average
• vs. Average

Kingsbury County Expenditures 1,236,687 $ 1,998,155 $ 1,794,857 $ 2,456,766 $ 1,704,371 $ Kingsbury County Fund Balance $ 795,709 $ 1,269,007 $ 908,376 $ 1,510,984 1,125,671 $ Kingsbury County Fund Balance % 64.34% 63.51% 50.61% 61.50% Lower Lower Higher 66.05% Lower (4.55%) Lake County Expenditures 1,412,953 $ 1,579,447 $ 2,590,688 $ 2,437,638 $ 1,891,488 $ Lake County Fund Balance $ 124,003 $ 188,813 $ 320,658 $ 548,325 340,914 $ Lake County Fund Balance % 8.78% 11.95% 12.38% 22.49% Higher Higher Higher 18.02% Higher 4.47% Lawrence County Expenditures 2,098,483 $ 2,220,126 $ 2,477,864 $ 3,885,412 $ 3,091,891 $ Lawrence County Fund Balance $ 2,774,633 $ 3,616,012 $ 5,256,635 $ 5,752,514 3,994,721 $ Lawrence County Fund Balance % 132.22% 162.87% 212.14% 148.05% Higher Lower Lower 129.20% Higher 18.85% Lincoln County Expenditures 2,979,842 $ 4,041,032 $ 6,002,203 $ 5,930,165 $ 4,630,955 $ Lincoln County Fund Balance $ 1,130,126 $ 1,071,478 $ 750,051 $ 1,499,958 1,126,800 $ Lincoln County Fund Balance % 37.93% 26.51% 12.50% 25.29% Lower Lower Higher 24.33% Higher 0.96% Lyman County Expenditures 768,955 $ 806,324 $ 1,042,550 $ 1,626,086 $ 1,103,006 $ Lyman County Fund Balance $ 694,066 $ 789,201 $ 759,702 $ 824,178 696,502 $ Lyman County Fund Balance % 90.26% 97.88% 72.87% 50.68% Lower Lower Lower 63.15% Lower (12.47%) Marshall County Expenditures 1,120,827 $ 1,477,227 $ 2,555,718 $ 2,551,956 $ 1,790,829 $ Marshall County Fund Balance $ 290,152 $ 110,002 $ 23,127 $ 692,430 231,283 $ Marshall County Fund Balance % 25.89% 7.45% 0.90% 27.13% Higher Higher Higher 12.91% Higher 14.22% McCook County Expenditures 1,539,538 $ 1,790,858 $ 1,888,330 $ 2,200,888 $ 1,949,232 $ McCook County Fund Balance $ 7,410 $ 11,202 $ 477,463 $ 382,326 142,411 $ McCook County Fund Balance % 0.48% 0.63% 25.28% 17.37% Higher Higher Lower 7.31% Higher 10.06% McPherson County Expenditures 1,215,050 $ 1,826,288 $ 1,824,898 $ 1,695,537 $ 1,608,265 $ McPherson County Fund Balance $ 1,464,800 $ 784,711 $ 106,613 $ 607,747 787,264 $ McPherson County Fund Balance % 120.55% 42.97% 5.84% 35.84% Lower Lower Higher 48.95% Lower (13.11%) Meade County Expenditures 4,323,228 $ 4,964,671 $ 4,384,579 $ 5,055,256 $ 4,500,636 $ Meade County Fund Balance $ 508,615 $ (1,307,468) $ 1,245,469 $ 1,481,806 759,179 $ Meade County Fund Balance % 11.76% ‐26.34% 28.41% 29.31% Higher Higher Higher 16.87% Higher 12.44% Mellette County Expenditures 432,445 $ 722,112 $ 555,893 $ 586,340 $ 466,252 $ Mellette County Fund Balance $ 312,962 $ 165,979 $ 494,317 $ 663,567 418,844 $ Mellette County Fund Balance % 72.37% 22.99% 88.92% 113.17% Higher Higher Higher 89.83% Higher 23.34% Miner County Expenditures 1,402,090 $ 1,353,859 $ 1,857,018 $ 1,717,755 $ 1,474,627 $ Miner County Fund Balance $ 808,133 $ 812,362 $ 461,643 $ 287,344 620,426 $ Miner County Fund Balance % 57.64% 60.00% 24.86% 16.73% Lower Lower Lower 42.07% Lower (25.34%) Minnehaha County Expenditures 7,085,701 $ 6,519,060 $ 9,953,572 $ 11,116,072 $ 8,600,536 $ Minnehaha County Fund Balance $ 4,810,633 $ 5,862,606 $ 5,550,909 $ 6,937,203 5,782,420 $ Minnehaha County Fund Balance % 67.89% 89.93% 55.77% 62.41% Lower Lower Higher 67.23% Lower (4.82%) Moody County Expenditures 1,095,211 $ 1,388,357 $ 1,782,289 $ 1,844,505 $ 1,606,492 $

41

Exhibit L

South Dakota Counties ‐ Road Fund Balance History 2004‐2014 64 Counties County Data 2014 2014 2014 2004‐2014 2014 2014 Name Type 2004 2007 2011 2014

• vs. 2004
• vs. 2007
• vs. 2011

Average

• vs. Average
• vs. Average

Moody County Fund Balance $ 698,851 $ 817,195 $ 721,676 $ 1,320,184 867,164 $ Moody County Fund Balance % 63.81% 58.86% 40.49% 71.57% Higher Higher Higher 53.98% Higher 17.59% Pennington County Expenditures 6,489,067 $ 8,161,335 $ 7,746,266 $ 10,364,916 $ 8,382,063 $ Pennington County Fund Balance $ 4,623,000 $ 8,198,167 $ 10,636,160 $ 11,842,749 9,236,749 $ Pennington County Fund Balance % 71.24% 100.45% 137.31% 114.26% Higher Higher Lower 110.20% Higher 4.06% Perkins County Expenditures 1,184,395 $ 857,037 $ 1,493,757 $ 2,106,115 $ 1,383,511 $ Perkins County Fund Balance $ 247,006 $ 267,217 $ 912,242 $ 786,653 614,137 $ Perkins County Fund Balance % 20.86% 31.18% 61.07% 37.35% Higher Higher Lower 44.39% Lower (7.04%) Potter County Expenditures 1,153,319 $ 1,112,066 $ 1,682,846 $ 1,861,396 $ 1,385,226 $ Potter County Fund Balance $ 1,130,009 $ 536,513 $ 622,182 $ 502,397 665,273 $ Potter County Fund Balance % 97.98% 48.24% 36.97% 26.99% Lower Lower Lower 48.03% Lower (21.04%) Roberts County Expenditures 2,496,542 $ 2,419,155 $ 1,860,911 $ 2,684,513 $ 2,177,563 $ Roberts County Fund Balance $ 25,561 $ 81,347 $ 229,100 (194,068) $ Roberts County Fund Balance % 1.02% 3.36% 12.31% 0.00% Lower Lower Lower ‐8.91% Higher 8.91% Sanborn County Expenditures 817,567 $ 847,510 $ 1,933,324 $ 1,725,117 $ 1,201,222 $ Sanborn County Fund Balance $ 13,101 $ 80,747 $ 602,837 $ 520,448 277,146 $ Sanborn County Fund Balance % 1.60% 9.53% 31.18% 30.17% Higher Higher Lower 23.07% Higher 7.10% Shannon County Expenditures 195,001 $ 465,371 $ 334,426 $ 363,121 $ 303,745 $ Shannon County Fund Balance $ 445,651 $ 340,501 $ 261,510 $ 571,163 389,085 $ Shannon County Fund Balance % 228.54% 73.17% 78.20% 157.29% Lower Higher Higher 128.10% Higher 29.19% Spink County Expenditures 1,595,283 $ 2,146,724 $ 2,883,588 $ 3,529,699 $ 2,343,099 $ Spink County Fund Balance $ 818,858 $ 351,111 $ 1,298,010 $ 246,071 627,977 $ Spink County Fund Balance % 51.33% 16.36% 45.01% 6.97% Lower Lower Lower 26.80% Lower (19.83%) Stanley County Expenditures 535,492 $ 814,581 $ 822,620 $ 1,237,977 $ 837,731 $ Stanley County Fund Balance $ 286,646 $ 448,856 $ 122,200 $ 289,355 267,286 $ Stanley County Fund Balance % 53.53% 55.10% 14.85% 23.37% Lower Lower Higher 31.91% Lower (8.54%) Sully County Expenditures 1,882,970 $ 1,335,570 $ 1,933,892 $ 2,736,646 $ 1,721,374 $ Sully County Fund Balance $ 381,067 $ 357,324 $ 464,707 $ 642,624 456,316 $ Sully County Fund Balance % 20.24% 26.75% 24.03% 23.48% Higher Lower Lower 26.51% Lower (3.03%) Turner County Expenditures 2,063,733 $ 1,996,085 $ 3,043,848 $ 3,877,168 $ 3,195,525 $ Turner County Fund Balance $ 474,294 $ 916,890 $ 624,392 $ 1,222,284 773,277 $ Turner County Fund Balance % 22.98% 45.93% 20.51% 31.53% Higher Lower Higher 24.20% Higher 7.33% Union County Expenditures 2,325,409 $ 2,486,943 $ 3,728,545 $ 3,703,852 $ 2,891,272 $ Union County Fund Balance $ 889,789 $ 516,160 $ 643,921 $ 938,654 699,125 $ Union County Fund Balance % 38.26% 20.75% 17.27% 25.34% Lower Higher Higher 24.18% Higher 1.16% Walworth County Expenditures 962,931 $ 1,201,844 $ 1,284,948 $ 1,694,430 $ 1,241,942 $ Walworth County Fund Balance $ 487,608 $ 882,363 $ 931,802 $ 632,800 869,597 $

42

Exhibit L

South Dakota Counties ‐ Road Fund Balance History 2004‐2014 64 Counties County Data 2014 2014 2014 2004‐2014 2014 2014 Name Type 2004 2007 2011 2014

• vs. 2004
• vs. 2007
• vs. 2011

Average

• vs. Average
• vs. Average

Walworth County Fund Balance % 50.64% 73.42% 72.52% 37.35% Lower Lower Lower 70.02% Lower (32.67%) Yankton County Expenditures 2,096,867 $ 2,212,671 $ 2,965,404 $ 3,440,688 $ 2,547,768 $ Yankton County Fund Balance $ 317,642 $ 591,361 $ 307,626 $ 267,694 402,829 $ Yankton County Fund Balance % 15.15% 26.73% 10.37% 7.78% Lower Lower Lower 15.81% Lower (8.03%) Ziebach County Expenditures 416,506 $ 398,112 $ 569,922 $ 1,367,732 $ 669,049 $ Ziebach County Fund Balance $ 125,754 $ 196,551 $ 301,872 $ 464,125 268,444 $ Ziebach County Fund Balance % 30.19% 49.37% 52.97% 33.93% Higher Lower Lower 40.12% Lower (6.19%) Total Expenditures 101,424,417 $ 115,517,633 $ 148,399,828 $ 164,555,457 $ 129,114,038 $ Total Fund Balance $ 50,134,946 $ 51,474,052 $ 62,591,903 $ 81,566,360 59,987,087 $ Total Fund Balance % 49.43% 44.56% 42.18% 49.57% Higher Higher Higher 46.46% Higher 3.11% Count "Higher" 33 36 39 35 Count "Lower" 31 28 25 29

43

Appendix A

GOVERNMENTAL FUND TYPES GENERAL FUND 101 General Fund - to account for all financial resources except those required to be accounted for in another fund. (SDCL 10-12-9) SPECIAL REVENUE FUNDS 201 County Road and Bridge Fund - to account for funds credited to the county road and bridge fund pursuant to SDCL 32-11-4.2 to be used by the board of county commissioners for grading, constructing, planning, dragging, and maintaining county highways and also for dragging, maintaining and grading secondary roads. Proper equipment for dragging grading, and maintaining highways, such as graders, tractors, drags, maintainers, and planners may be purchased from the road and bridge fund. (SDCL 32-11-2 and 32-11-4.2) 207 911 Service Fund - to account for collections generated by 911 system charges with expenditures of these funds used for nonrecurring, recurring and operational expenses of the system. (SDCL 34-45-4) (ARSD 50:02:04:07) 208 Special Highway Fund - to account for the fourteen percent of motor vehicle license fund collections which shall be retained by the county and placed in a fund which shall be used for the construction, reconstruction, and maintenance of roads and bridges in the county. If the county has completed the construction of the county highway system, the entire amount in the special highway funds shall be used for township roads, and the board of county commissioners may direct the county auditor to pay the collected amount directly to the townships. (SD 32-11-4.1 (2)) 209 Drug Abuse Prevention and Rehabilitation Fund - to account for collections generated by additional fines levied under authority of SDCL 22-42-12 for use in drug prevention and rehabilitation programs as specified in SDCL 34-3B-1. 210 Special Jail Building Fund - to account for the tangible and intangible costs and depreciation costs recovered by a county from the United States Government, a territory of the United States, or another county for the housing of prisoners to be used to make capital improvements to the existing jail or for the building of a new jail. (SDCL 24-11-8)

COUNTY FUND DEFINITIONS

44

Appendix A

COUNTY FUND DEFINITIONS

211 Fire Protection Fund - to account for and accumulate the proceeds of a special tax levy, not to exceed sixty cents per thousand dollars of taxable valuation, outside the limits of any municipality, for fire protection services. (SDCL 34-31-3) 212 Ag Building Fund - O&M (County Fair) - to account for the proceeds of a special tax levy not to exceed thirty cents per thousand dollars of taxable valuation, to erect, maintain, repair, remodel and improve exhibition buildings. If the proceeds are used to erect an exhibition building or to make major capital improvements, a capital project fund should be established for this purpose. (SDCL 7-27-1) 214 Energy Minerals Severance Tax Fund - to account for the energy minerals severance tax received from the secretary of revenue. The county auditor at the direction of the county commissioners is to allocate the funds to be distributed by the county treasurer for school and road purposes to offset social, economic or physical impacts, either direct or indirect, resulting from energy development or production in the county. (SDCL 10-39A-8 and 10) 216 Title III National Forest Fund - to account for National Forest revenues that are committed towards allowable Title III projects. 217 Hospital Fund - to account for the proceeds of a special tax levy not to exceed sixty cents per thousand dollars of taxable valuation for the purpose of purchasing an existing hospital or suitable buildings and/or equipment or to purchase a site, and erect, establish and maintain or lease a county hospital. (SDCL 34-8-5) 223 Predatory Animal Fund - to account for a special tax levy of any county seat east of the Missouri River initiated by petition, not to exceed ten cents per head on all sheep within the county, for the purpose of raising a fund to be expended for the control of predatory animals. The money collected shall be expended to pay bounties or to employ hunters, which may be in cooperation with the organized control program of the U. S. Department of the Interior Fish and Wildlife Service, at the discretion of the board of county commissioners. (SDCL 40-36-34 and 35) 224 Auditorium Building Fund - to account for the proceeds of admission to the auditorium, not to exceed 10 percent of the admission charge to each person, for the purpose of erection, remodeling, acquisition of sites and equipment therefor. (SDCL 6-4-1 and 33-11-7) 226 Emergency and Disaster Service Management Fund - to account for the reimbursements and matching funds for emergency and disaster service purposes. (SDCL 34-48A-42)

45

Appendix A

COUNTY FUND DEFINITIONS

227 Home Health Services Fund - to account for fees collected for reimbursable expenditures and for services to patients in their homes by public health nurses, home health aides, physical therapists and other health personnel. Fees are to be used for paying salaries and expenses of employees and/or for paying health service contracts. (SDCL 34-3A-2) 228 Public Defender Fund - to account for the receipt and expenditure of resources derived from contributions by two or more counties participating in a public defender plan or from private contributions. (SDCL 7-16A-16) 229 Domestic Abuse Program Fund - to account for the receipt and expenditure of resources received from the thirty dollar fee from marriage licenses and one-half of the fee from divorces. The board of county commissioners shall use these resources to award domestic abuse grants to domestic abuse programs that are locally controlled. (SDCL 25-1-10, 16-2-45, 25-10-16 & 17.1) 231 Women, Infants and Children (WIC) Fund - to account for the receipt and expenditure of resources received from the state and federal government for the WIC Program. The WIC Program may also be accounted for in the General Fund. 232 Low Income Energy Assistance Program (LIEAP) Fund - to account for the receipt and expenditure of resources received from the state and federal government for the Low Income Energy Assistance Program. The LIEAP Program may also be accounted for in the General Fund. 233 Courthouse Building Fund - to account for the accumulation of a special tax levy not to exceed ninety cents per thousand dollars of taxable valuation annually for the acquisition or construction of a courthouse, office, jail building, county extension buildings, grandstands and bleachers, highway maintenance buildings or public library. (SDCL 7-25-1.) 234 Federal or State Grant and Entitlement Fund(s) - to account for the receipt and expenditure or resources received from state or federal

• grants. Each grant should be accounted for in a separate special revenue fund.

235 Revolving Loan Fund(s) - to account for federal grants that when given to the county are subsequently loaned out to a new business to be repaid over a period of years. 236 Pass-Through Grant Fund(s) - in accordance with GASB Statement 24 to account for grants and other financial assistance received by the county to transfer to or spend on behalf of a secondary recipient.

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Appendix A

COUNTY FUND DEFINITIONS

237 Joint Law Enforcement Trust Fund - to account for the operation of a joint powers law enforcement agreement between the county and with another public agency of the state. (SDCL 1-24-2) 240 Joint Ambulance Fund - an account used to provide ambulance service and to enter into agreements with other governmental subdivisions and with other persons for such services. (SDCL 34-11-1) 241 Weed and Pest Cooperative Agreement Fund - an account authorized by two-thirds of the landowners to assess a special levy to be used for weed and pest control programs in the respective township, a geographic area, or a subdivision of a board member area. The program shall be administered through the county weed and pest board. (SDCL 38-22-34) 242 Dissolved Township Fund - to account for the funds on hand with the county treasurer to the credit of any dissolved civil township. (SDCL 8-1- 27) 243 Historical Preservation Fund - to account for the Historical Preservation tax levy and related appropriations. (SDCL 1-19B-5) 244 Library Fines Fund - to account for fines and similar charges, deposited in a library board bank account subject to checks drawn by the librarian for library purposes. (SDCL 14-2-42 AGR 82-33) 245 Library Building Fund - to account for resources set aside for the construction of a library building. (SDCL 14-2-46) 246 Library Special Gifts Fund - to account for money derived by gift, bequest or devise to be spent on library purposes. This money is generally held by the library board and all of the dollars received are expendable. (SDCL 14-2-41) 247 Recreation Gift Fund - to account for gifts received for recreational purposes. (SDCL 42-2-4) 248 24/7 Sobriety Fund - to account for the fees collected and costs incurred by the 24/7 Sobriety Fund. (SDCL 1-11-17 and ARSD 2:06:01:01) 249 Wetlands Payment in Lieu of Tax Trust Fund – to account for the proceeds of wetland acquisition agreements. (May also be accounted for within the General Fund as a “Designated Fund Balance”.)

47

Appendix A

COUNTY FUND DEFINITIONS

250 Modernization and Preservation Relief Fund – to account for a portion of the Register of Deed’s recording fees to be restricted for modernization and preservation (SDCL 7-9) CAPITAL PROJECTS FUNDS 308 Hospital Building Fund - to account for the accumulation of a special tax levy, not to exceed sixty cents per thousand dollars of taxable valuation, for the purpose of purchasing an existing hospital or for constructing a new hospital. (SDCL 34-8-5) DEBT SERVICE FUNDS 401 Bond Redemption Fund - to account for the proceeds of a tax levy received to retire the principal and interest on general long-term debt

• issued. A separate bond redemption fund should be established for each bond issue. (SDCL 7-24-18)

PERMANENT FUNDS 451 Endowment Fund - to account for gifts or donations in an endowment fund in which the interest earned from the revenue in the fund may be spent for any legal purpose. The principal in an endowment fund may be expended by the governing body by resolution after a public hearing called for that purpose. (SDCL 6-14-1 and 2) 453 Library Special Gifts Fund - to account for money derived by gift, bequest of devise to be spent on library purposes. This money is generally held by the library board and only the interest earned off the dollars received may be spent on library purposes. (SDCL 14-2-41) PROPRIETARY FUND TYPES ENTERPRISE FUNDS 501 Jail or Juvenile Detention Facility Compact Fund - to account for the operation of a jail or juvenile detention center by a compact of a combination of counties or municipalities. (SDCL 24- 11-4.1)

48

Appendix A

COUNTY FUND DEFINITIONS

502 Hospital Fund - to account for the operation of a county hospital to include a medical facility. (SDCL 34-8-1) 503 Nursing Home Fund - to account for the operation of a county nursing home. (SDCL 34-8-1) 504 Solid Waste Fund - to account for the solid waste operation of the county as provided by SDCL 34A-6. INTERNAL SERVICE FUNDS 601 Medical Self-Insurance Fund - to account for group health insurance for the county officers and employees and their immediate families under a plan of self-insurance in whole or in part if that plan will cover a minimum of one hundred eligible officers and employees in that county. Two or more counties may participate in such a self-insurance plan if the plan will cover a minimum of one hundred eligible officers and employees. (SDCL 7-8-26.2) 602 Unemployment Insurance Compensation Fund - to account for the payment of unemployment insurance claims pursuant to the Federal Unemployment Insurance Act of 1939. (SDCL 61-1- 16.1) FIDUCIARY FUND TYPES PRIVATE PURPOSE TRUST FUNDS AGENCY FUNDS (Use additional numbers as necessary to properly account for any further agency funds not listed) 721 School Districts Funds - to account for the taxes collected for each school district in the county which are distributed monthly to the respective school districts through the apportionment process. (SDCL 10-21-1 and 7) 722 Civil Townships Funds - to account for the taxes collected for each civil township in the county which are generally distributed monthly to the respective township through the apportionment process. (SDCL 10-21-1 and 7) 723 Cities and Towns Funds - to account for the taxes collected for each city and town in the county which are distributed monthly to the respective city and town through the apportionment process. (SDCL 10-21-1 and 7) 724 Water Development Districts - to account for the collection of water development district tax levy and/or special assessments which are distributed monthly to the water development district treasurer. (SDCL 46A-3E-9 and 12)

49

Appendix A

COUNTY FUND DEFINITIONS

725 Advance Tax Collections Fund - to account for property taxes paid in advance of the calendar year in which the taxes are due. This transaction usually takes place when real estate is sold. The taxes for the property to be assessed in the following January by the county are estimated and deposited according to the terms of the real estate sale agreement and held by the county until they are due. This transaction may also represent a full payment of taxes received prior to the end of the year, usually for the purpose of recording a tax payment for income tax purposes for the taxpayer. 726 Payroll Withholding Fund - to account as a clearing fund for employee and employer payroll deductions and withholding such as payroll taxes, health insurance premiums, annuities, etc. 727 Game Agent's Deposit Fund - to account for securities furnished by agents within the county to sell game licenses and permits. The game agents are to be bonded or furnish security equal to the total value of the licenses issued to the agents. (SDCL 41-6-59) 728 Clerk of Courts Trust Fund - to account for funds received from the clerk of courts pursuant to statute, judgment, decree or court order which funds shall be held in trust by the county and be disbursed only pursuant to a court order or order of the clerk of courts. (SDCL 16-2-28) 729 Tax Sale Redemption Fund - to account for the money received for the redemption of real property previously sold for taxes before the issue of a tax deed. The tax sale certificate amount and interest along with all other taxes subsequently paid and interest thereon paid by the interested party shall be held by the county subject to the order of the purchaser, his agent, or attorney. (SDCL 10-24-1) 730 Irrigation District Assessment Fund - to account for capital projects and general funds taxes of irrigation districts which shall be paid to the treasurer of such irrigation districts upon an order signed by the president and secretary of such district. (SDCL 46A-7-20 and 21) 733 Sanitary Sewer District Fund - to account for the charges, interest and penalties collected for sewer services as well as taxes collected for corporate purposes. The collections shall be distributed to the sanitary sewer district in the same manner as real estate taxes on the same

• property. (SDCL 34A-5-40)

734 Bid Deposits Fund - to account for a bid deposit of 5% of the construction cost of public improvements. If the bid submitted does not exceed twenty-five thousand dollars, the security may be waived. The bid deposit must be returned to the unsuccessful bidders by thirty days and to the successful bidder upon the execution of the contract. (SDCL 5-18-7) 735 Partial Payments Fund (delinquent taxes) - to account for the collection of partial payments of taxes as authorized by the county commissioners to be applied to taxes due. The county treasurer issues a tax receipt for at least one-half of the taxes, including interest for a respective parcel of property is received. (SDCL 10-21-7)

50

Appendix A

COUNTY FUND DEFINITIONS

736 Municipalities Fund (5%) - to account for five percent of the motor vehicle licenses received which is distributed to the municipalities in the proportion which the total street mileage of each municipality bears to the total street mileage of all the municipalities within the county. The apportionment shall be made quarterly by the county in January, April, July and October. In counties that have no municipalities, the five percent shall be placed in the County Road and Bridge Fund. (SDCL 32-11-4.1) 737 School District Bond Redemption Fund - to account for the tax collections and payment of bonded indebtedness of a dissolved school

• district. When the bonds are paid and cancelled, any balance should be remitted to the district or districts containing territory of the former

school district. (SDCL 13-6-82) 738 County General School Fund - to account for the net proceeds of all fines for violation of state laws and any tax designated in Title 10. The county should distribute the money to the public school districts on or before the fifth day of January and July in proportion to the average daily membership of children residing in the school districts as certified by the division of education. (SDCL 13-13-4 and 5) 739 Special Assessments Fund - to account for the collection of municipal special assessments certified to the county under Plan One. The proceeds of special assessments shall be paid over to the municipality affected monthly with the proceeds of other taxes. (SDCL 9-43-34, 35 and 38) 740 Predatory Control Districts Fund - to account for a special levy collected on sheep and cattle and/or a special levy determined by referendum from the livestock owners in the county based on the amount of livestock owned to be distributed to the predator control district by the tenth day

• f the following month. (SDCL 40-37-11, 12 and 17).

742 State Motor Vehicles Collections Fund - to account for the portion of motor vehicle collections due to the State of South Dakota. The amounts to be remitted to the state include a) fifty-four percent of all funds collected to be credited to the local government highway and bridge fund; b) two percent of all funds collected to be credited to the state motor vehicle fund; and c) two and one-half percent of all funds collected to be credited to the state license plate special revenue fund. (SDCL 32-11-4.1) 743 Commercial Motor Vehicle Fund - to account for commercial motor vehicle fees which are remitted to the state license plate special revenue

• fund. (SDCL 32-9-7)

744 State Highway Fund - to account for a levy from the secretary of revenue not to exceed one-tenth of one dollar per thousand dollars for any year upon each dollar of the taxable valuation of all taxable property in the state to provide a special fund in the state treasury known as the state highway fund. (SDCL 10-12-6) 745 Snowmobile Fees Fund - to account for license fees for snowmobile and equals twenty dollars per snowmobile for a two-year period beginning

• n July first through June thirtieth two years thereafter. Two dollars of the fee is credited to the state motor vehicle fund and the balance of the

license fee and the three percent initial registration tax shall be credited to a state special revenue fund known as the snowmobile trails fund. (SDCL 32-5-9.1 and 9.2)

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Appendix A

COUNTY FUND DEFINITIONS

746 Motor Vehicle Excise Tax Fund (3%) - to account for an excise tax of three percent charged on the purchase price of any motor vehicle. All revenue received for the registration tax shall be credited to the state highway fund. (SDCL 32-5B-1 and 17) 748 Local Emergency Planning Commission Fund - to account for grants or other receipts received in connection with the local emergency planning commission. (SDCL 1-50) 749 Waste Management Tire Fund - to account for a solid waste management fee of twenty-five cents per tire, not to exceed one dollar per vehicle

• n each motor vehicle registered and licensed in this state. The fee collected is remitted to the state secretary of revenue and deposited in the

state water and environment fund. (SDCL 34A-6-83 and 85) 750 State Fines Fund (35%) - to account for thirty-five percent of all fines, penalties, and forfeitures collected by or through the use of a circuit or magistrate court, clerk or other court officer for violations of a local government ordinance, charter or bylaw and which amount shall be paid into the state general fund. (SDCL 16-2-34) 751 State Tax Fund - to account for a state tax levied by the department of revenue. The department shall determine the rate of state tax to be levied for the purposes prescribed by law and such rate shall be based on the aggregate value of the taxable property within the state as assessed. (SDCL 10-12-1) 752 Prepaid Motor Vehicles Fund - to account for the payment of motor vehicle licenses prior to their due date to be held by the county until due. 753 Overpayment of Taxes Fund - to account for the overpayment of taxes which will be reimbursed back to the taxpayer. (SDCL 10-21-12) 754 Mobile Home Registration Fund (15%) - to account for fifteen percent of the mobile home license fee which is deposited with the state motor vehicle fund to defray costs of titling, registration and for unusual uses of the highway. (SDCL 32-5-16.2) 755 Sales and Excise Tax - to account as a clearing fund for sales and excise taxes collected by the county for the state. The taxes collected can also be recorded as a liability in the respective fund making the collection. 757 Special Highway Fund (14%) (By Township) - to account for fourteen percent of all funds collected for motor vehicle licenses in each county which is retained by the county in the Special Highway Fund. The money collected can be used for construction, reconstruction and maintenance of roads and bridges in the county. The amounts distributed to the townships shall be apportioned quarterly by the county in January, April, July and October. The portion distributed to the townships shall be based on the number of miles of maintained township roads of each township to the total of all township maintained roads. Townships also have an option to have the county auditor to pay bills directly out of the township funds based on claims submitted by the township. If unorganized territory exists, the county shall expend the money directly on projects based on the number of miles of the unorganized territory. (SDCL 32-11-4.1, 5, 6 and 7)

52

Appendix A

COUNTY FUND DEFINITIONS

758 Drainage Assessments Fund - to account for drainage assessments collected by the county. An assessment is due from the time a certified copy is filed in the county treasurer's office and the assessments collected shall be remitted to the holders of bonds and assessment certificates upon order of the board. (SDCL 46A-11-7,12 and 27) 759 Rural Fire District Fund - to account for the collection of a tax levy not to exceed sixty cents per thousand dollars of taxable valuation in the rural fire district for the purchase of rural fire-fighting equipment or for the purpose of assisting and contributing to the purchase and upkeep of fire fighting equipment in adjoining first or second class municipalities. The tax collected is remitted to the secretary-treasurer of the rural fire protection district. (SDCL 34-31A-22 and 24) 760 Dissolved Township Fund(s) - to account for the cash assets of a dissolved township, which would include payment of current bills and retirement of indebtedness. (SDCL 1-26-25 and 26) 762 Road District Fund(s) - to account for the collection of a tax levy for road districts which should be apportioned as real estate taxes on the same property (SDCL 31-12A-23). 763 Daycare Escrow – a clearing fund to account for Section 125 daycare withholdings of employees. 764 Medical Escrow – a clearing fund to account for Section 125 medical withholdings of employees. 765 Irrigation District Fund - to provide for a fiscal agent account for the safekeeping and disbursement of Irrigation District monies. (SDCL 46A-6-43). 766 Law Library Fund - an account used at the direction of the circuit judges for the purchase of law books and/or to pay the necessary expenses

• f equipping and maintaining a law library. The fund is funded through law book and library fees collected by the clerk of courts. (SDCL 14-6-3

and 4) 767 Ambulance Districts - to account for the flow-thru of property tax money to be distributed to Ambulance Districts. (SDCL 34-11A) 768 Stateside 24/7 Sobriety Fund - to account for the flow-thru of 24/7 Sobriety Program Fees to the State. (SDCL 1-11-17) 769 Modernization and Preservation Relief Flow-thru Fund – to account for the portion of the Register of Deed’s fees that is to be remitted to the South Dakota Association of County Officials. (SDCL 7-9) 780 PENSION (AND OTHER EMPLOYEE BENEFIT) TRUST FUNDS 790 INVESTMENT TRUST FUNDS

53

Appendix B

Description 310

TAXES 311.0 Current Property Taxes - proceeds from current year tax levies against real property including real estate mobile homes. 312.0 Delinquent Property Taxes - proceeds from tax levies against real and personal property other than the current year including real estate mobile homes. 313.0 Penalties and Interest - proceeds representing penalties and interest for late payment of taxes. 314.0 Telephone Tax (Outside) - proceeds from the taxes on telephone property located outside the corporate limits of any city or town which should be credited to the county General Fund. (SDCL 10-33-20) 315.0 Mobile Home Tax - county share of taxes levied on registered mobile homes only. 316.0 Wheel Tax - any county may, by ordinance, impose a wheel tax on all motor vehicles, as administered and collected by the county. The total vehicle tax may not exceed sixteen dollars per vehicle. (SDCL 32-5A-1) 318.0 Tax Deed - the proceeds from sale or rental of real estate acquired by counties under tax proceeds in the same manner as taxes would be apportioned from the said real estate. (SDCL 10-25-27 and 10-25-39) 319.0 Other Taxes - proceeds from taxes (other than property taxes) which are not listed.

320

LICENSES AND PERMITS - this group of accounts includes the county's share of amounts collected for licenses and permits. 321.0 Marriage - Previous to any marriage within this state, a license shall be

• btained from the county register of deeds of any county, the fee for which is forty dollars.

Ten dollars of the marriage license fee shall be retained by the county in which the fee is collected and placed in the county general fund. Thirty dollars of the marriage license fee shall be deposited in the county domestic abuse program fund. (SDCL 25-1-10) 322.0 Alcoholic Beverage - fifty percent of all alcoholic beverage license and transfer fees received under the provisions of SDCL 35-4-2 outside of the corporate limits of a municipality shall remain in the county in which the licensee is located. In addition, fifty percent of wholesaler license fees received outside the corporate limits of a municipality shall revert to the county in which the licensee is located. The remainder of all license and transfer fees and penalties received shall be credited to the state general fund. (SDCL 35- 5-21.1) 323.0 Pistol Permits - the permit to carry a concealed pistol is valid for a period of four years from the date of issuance. The fee for issuing the permit is ten dollars. The local authority shall collect the fee. Seven dollars of the fee shall be remitted to the secretary of state and three dollars shall be deposited in the general fund of the county or municipality issuing the permit. (SDCL 23-7-8.2) 324.0 Zoning and Building Permits 329.0 Other (Includes Highway Permits Overload/Over Width, Lottery $50/machine, Special Events Permit SDCL 7-18-22) Counties may have a large number

• f licenses and permits. This section should be subdivided to best define these revenue types.

COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers

54

Appendix B

Description COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers 330

INTERGOVERNMENTAL REVENUE - this group of accounts includes revenue received from other governments in the form of grants, shared revenue,

• r payments in lieu of taxes. Grants, sometimes referred to as grants-in-aid, are contributions made by one governmental level or unit to another unit and

are not related to specific revenue sources of the granting unit. Shared revenues are those which are levied by one governmental unit but shared, usually in proportion to the amounts collected, with another unit of government or class of governments. Payments in lieu of taxes are payments made out of general revenues by one governmental jurisdiction to another in lieu of taxes it would have had to pay had its property or other tax base been subject to taxation by the receiving government on the same basis as other privately owned property or other tax base. Not included in this major source category are payments on contracts which the county may enter into with another governmental unit to provide goods and/or services, which are recorded as Charges for Goods or Services. 331.0 Federal Grants 331.01 Emergency Management Performance Grant (CFDA 97.042) 331.02 FEMA Grant - Public Assistance, Federal Share Only (CFDA 97.036) disasters 331.03 CDBG Grants (CFDA 14.228) 331.06 Resource Conservation and Development (CFDA 10.901) 331.07 Bureau of Land Management (CFDA 15.219) 331.08 Job Training Partnership Act (CFDA 17.250) 331.09 National Park Service - LWCF (CFDA 15.916) 331.10 Federal Prisoner Reimbursement 331.15 Child Support Enforcement (CFDA 13.679) 331.16 Flood Control (CFDA 12.106) 331.17 Outdoor Recreation (CFDA 15.916) 331.18 Community Oriented Policing Services (COPS) FAST, Department of Justice (CFDA 16.710) 331.20 Emergency Relief, DOT (CFDA 20.205) 331.21 Election Reform Payments (CFDA 39.011) GSA (CY 2003) 331.22 Voting Access for Individuals with Disabilities (CFDA 93.617) HHS (CY 2003) 331.23 Homeland Security Grants (CFDA 97.004) (CY 03) 331.99 Other 332.0 Federal Shared Revenue 332.10 U.S. Fish and Wildlife Service Revenue Sharing (CFDA 15.227) 332.30 Forest Apportionment 332.40 Schools and Roads - Grants to Counties (Bankhead Jones) (CFDA 10.666) 332.90 Other 333.0 Federal Payments in Lieu of Taxes 333.10 Bureau of Land Management P.I.L.T. (CFDA 15.226, PL 97-258, 31USC 6901-6907) 333.90 Other 334.0 State Grants (Including State Share of FEMA Grants)

55

Appendix B

Description COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers

334.01 Community Access Grants (DOT) 335.0 State Shared Revenue 335.01 Bank Franchise Tax - the county upon receipt of such funds shall apportion and distribute the bank franchise tax between the taxing subdivisions, including the county, in the same proportion as the average of personal property taxes assessed in each taxing subdivision, including the county, for calendar years 1972, 1973, 1974, 1975 and 1976 were distributed as determined and certified by the secretary of revenue or distribute the funds in the same manner as the former personal property replacement tax was distributed based of percent of tax levies. (SDCL 10-43-77) County Fund's Share 335.02 Motor Vehicle Licenses - funds collected for motor vehicle licenses in each county shall be distributed to the county in the following manner: Twenty- two and one-half percent shall be credited to the county road and bridge fund of the county in which they were collected. (SDCL 32-11-4.1) In addition by the fifteenth day of January, May, July and October, the secretary of revenue shall apportion moneys in the local government highway and bridge fund as provided to the county. (SDCL 32-11-35) 335.04 Liquor Tax Reversion - in the case of an unincorporated town within an unorganized township, reversion of its share of the liquor tax reversion shall be so made to the county treasurer of the county wherein such unincorporated town is located who shall deposit the amount so received in the county General Fund. (SDCL 35-5-25) 335.05 Lottery Shared Revenue (Deadwood Gaming) 335.06 State Highway Fund Revenue (formally 10% Game) (31-2-14.3) 335.07 Court Appointed Attorney/Public Defender - all moneys in the state court appointed attorney and public defender payment fund shall be annually distributed, within sixty days of the end of the fiscal year, by the state treasurer to the county general fund. The distribution shall be based on a percentage ratio between moneys collected and total expenditures incurred by all counties for the past fiscal year and be applied to each county based on gross expenditures for court appointed attorneys and public defender offices in relation to all counties in the state. (SDCL 23A-40-20) 335.08 Energy Minerals Severance Tax - one half of all taxes, interest and penalties imposed and collected by the secretary of revenue as energy mineral severance tax shall be returned to the county in which the energy minerals or mineral products were severed. (SDCL 10-39A-8) The county auditor shall at the direction of the board of county commissioners, allocate the funds to be distributed by the county treasurer for school and road purposes to off set social, economic or physical impacts, either direct or indirect, resulting from energy development or production in the county. (SDCL 10-39A-10) 335.09 Prorate License Fees - each county shall distribute fifty-four percent of its portion of the county road and bridge fund, thirty-four percent of its portion of the special highway fund as provided by subdivision 32-11-4.1 (2) and twelve percent of its portion of the municipalities of the county pursuant to subdivision 32-11-4.1 (3). (SDCL 32-10-35) 335.10 Abused and Neglected Child Defense - All moneys in the abused and neglected child defense fund shall be annually distributed, within sixty days of the end of the fiscal year, by the state treasurer of the county general fund. The distribution shall be based on a percentage ratio between moneys collected by the state and total expenditures incurred by all counties for abused and neglected children and be applied to each county based on each county's share of abused an neglected children expenditures in relation to all counties in the state. (SDCL 23-3-53 and 26-8A-19) 335.11 63 ¾% Mobile Homes/Manufactured Homes - When a mobile home or manufactured home is purchased, a license fee of 4% is paid. Sixty-three and three-fourths percent of the four percent license fee shall be distributed to the county highway and bridge fund. (SDCL 32-5-16.2)

56

Appendix B

Description COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers

335.13 Secondary Road Remittances (Unorganized Townships Only) 14% MV, share of prorate, Local Government Highway and Bridge Fund Quarterly Reversions, Wheel Tax, if any, and other remittances applicable to unorganized townships. (SDCL 32-11-4.1) 335.14 Telecommunications Gross Receipts Tax – Forty percent of the money In the State Telecommunications Gross Receipts Fund will be given to counties in quarterly remittances based on population (SDCL 10-33A-6) 335.15 Motor Vehicle ¼% - one quarter of one percent of the revenue from the sale of license plates shall be retained and spent on treasurer’s office supplies pursuant to SDCL 32-11-4.1) 335.16 Wind Farm Taxes – an annual tax on capacity and a gross receipts tax on certain wind farms. Counties that have wind farms will annually receive their proportionate share of taxes after May 1st of each year. (SDCL 10-35-16, 22) 335.17 Motor Fuel Tax – a distribution each July from the State Motor Fuel Tax Fund to counties and townships. SDCL 10-47B-149/149.1 335.18 911 Remittances – seventy percent of 911 emergency surcharges received by the state will be remitted monthly to counties that have adopted the applicable surcharge ordinance. (SDCL 34-45) Certain PSAP’s will receive an additional quarterly distribution of 26% of the money deposited in the State Public Safety 911 Emergency Fund. (SDCL 34-45) Also, periodic upgrades to PSAP systems may be funded by remittances from the State SD 911 Coordination Fund. (SDCL 34-45-12) 335.99 Other State Shared Revenue 336.0 State Payments in Lieu of Taxes 338.0 Other Payments in Lieu of Taxes - ten percent of aggregate shelter rentals received from a redevelopment commission as payments in lieu of taxes from low income housing projects shall be distributed to all of the appropriate governmental units in such proportion that each would receive were such project not exempt from taxation. (SDCL 11-7-73) 339.0 Other Intergovernmental Revenue

340

CHARGES FOR GOODS AND SERVICES - enter amounts received from services performed in connection with specific county activities under the appropriate function of government. 341.0 General Government 341.1 Treasurer's Fees 341.11 Advertising Fees - the county treasurer shall charge and collect, in addition to the taxes and interest and penalty the sum of four dollars and fifty cents

• n each tract of real property and on each municipal lot or group of municipal lots advertised for sale or published pursuant to § 10-23-2.3, and each

municipal lot or group of municipal lots, comprising a single description. (SDCL 10-23-5) 341.12 Tax Sale Certificate and Certificate Redemption Fee - the treasurer shall collect five dollars for each tax certificate, and five dollars for each deed made by him on such sale, and the fee for the notary public or other officer acknowledging the deed or certificate. (SDCL 10-23-19) Upon redemption of a tax certificate that has been sold or assigned to a purchaser other than the county, a fee shall be deducted from the proceeds paid to the holder of the

• certificate. The county commission may, by resolution, establish a fee not to exceed fifty dollars. No property owner may be assessed this additional fee.

The fee shall be deposited in the county general fund. Nothing less than the entire tract or lot may be sold. (SDCL 10-23-8) 341.13

• Comm. Motor Vehicle Refund Admin. Fees - upon satisfactory evidence that such carrier will not further operate such vehicle as a commercial motor

vehicle, the country treasurer shall issue to the person or corporation so applying a warrant for the amount due for the remaining months of that year less a five dollar administrative fee which shall be retained by the county. (SDCL 32-9-21)

57

Appendix B

Description COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers

such carrier will not further operate such vehicle as a commercial motor vehicle, the country treasurer shall issue to the person or corporation so applying a warrant for the amount due for the remaining months of that year less a five 341.14 Mailing Fees - the applicant may request the county treasurer to mail the plates or stickers for a fee. If the applicant requests that the plates or stickers be express mailed, the applicant shall pay the actual costs of postage and handling. All fees received by the county treasurer for mailing or expressing of the plates or stickers shall be deposited by the treasurer in the county general fund. (SDCL 32-5-82) 341.15 Lien Notation Fees - the county treasurer shall charge a fee of five dollars for each notation of any lien on a certificate of title. No fee may be charged for the cancellation of such lien then the lien fee shall be accounted for in the same manner as other fees of their office. (SDCL 32-3-45) 341.16 Boat License Administration Fees - the county treasurer may charge the boat owner an administrative fee not to exceed one dollar for each boat license sold pursuant to this chapter. The fee shall be deposited in the county general fund. (SDCL 32-3A-15) 341.17 Reassignment Fee – the county treasurer shall charge a five dollar fee for reassignment of license plates. (SDCL 32-5) 341.19 Other 341.2 Register of Deeds' Fees 341.21 Filing/Recording Fees (SDCL 7-9-15) - The register of deeds shall charge and receive the following fees: (1) For recording deeds, mortgages, and all

• ther instruments not specifically provided for in this section or this code, the sum of ten dollars for the first page and two dollars for each additional page
• r fraction thereof. Each rider or addendum shall be considered as an additional page; (2) For a certified copy of any instrument of record, including

certificate and official seal, two dollars plus twenty cents for each page after five pages, and for an uncertified copy, one dollar, plus twenty cents for each page after five pages. The board of county commissioners by resolution shall establish the fees charged for duplicate microfilm. In addition to the fee for a certified copy of the record of any birth, there is an additional charge of two dollars for each copy requested, which shall be submitted on a monthly basis to the state treasurer to be deposited in the children's trust fund. (3) For filing and indexing a bill of sale, seed grain lien, or thresher's lien, the sum of ten dollars. No fee may be charged for filing any satisfaction or termination of any instrument as prescribed in this subdivision; (4) For recording oil, gas, and mineral leases, and other recorded documents relating to mineral or oil and gas lease exploration and development, six dollars per page; and (5) Notwithstanding the provisions of subdivision (2) of this section, the board of county commissioners shall fix by resolution the fees to be paid by licensed abstracters of the county or by any person who has passed the written examination established by the Abstracters' Board of Examiners pursuant to § 36-13-11 for uncertified copies of recorded instruments, which fee may not exceed the actual cost to the county for providing such copies. The register of deeds may not charge a fee for discharging or canceling any personal property lien. (SDCL 7-9-15) 341.22 Transfer Fees - A fee is imposed at the rate of fifty cents for each five hundred dollars of value or fraction thereof upon the privilege of transferring title to real property in the state of South Dakota, which fee shall be paid by the grantor. (SDCL 43-4-21) The proceeds of all fees collected under §43-4-21 shall be remitted on a monthly basis to the credit of the county general fund by the register, who shall obtain a receipt therefor from the county treasurer and keep such records as may be prescribed by the state auditor general. (SDCL 43-4-25) 341.23 Modernization and Preservation Relief Allocation – to account for the annual allocation received from the Association of County Officials pertaining to Register of Deed’s recording fees. (SDCL 7-9) 341.29 Other – Copy Marriage License (SDCL 25-1-10); Copy of Vital Records (ARSD 44:09:06:02, SDCL 34-25-52.2)

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Appendix B

Description COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers

341.3 Drivers License Exams 341.4 Legal Services 341.41 State's Attorney Fees - the state's attorney shall pay over to the county treasurer all money he may receive as such state's attorney within ten days after he receives it and shall file with the county auditor a complete list of the amount so paid showing all fees and costs received in civil actions in which the county is the successful party, as well as all fines, recognizances, forfeitures, penalties, or costs received by him. (SDCL 7-16-21) 341.42 Public Defender and/or Court Appointed Attorney Lien Recoveries - immediately upon payment by the chargeable county, or upon the setting of the public defender's lien by a circuit court judge or magistrate judge, a statement of claim showing the name and residence of the recipient shall be filed by the county auditor in the office of the register of deeds in the county where the recipient resides. A certified copy of the lien may be filed in any other county in which the recipient may have or may acquire an interest in real or personal property. The lien is enforceable, until satisfied or compromised. (SDCL 23A-40- 13) 341.43 Divorce Fees - the clerk of courts shall charge and collect a fee of fifty dollars for filing a divorce action. The fee shall be deposited in the county general fund as provided in § 16-2-30. The county treasurer shall deposit half of the fee into the county domestic abuse program fund and half of the fee in the county general fund. (SDCL 16-2-45) 341.49 Other 341.5 Clerk of Court Fees 341.9 Other Fees 342.0 Public Safety 342.1 Law Enforcement 342.11 Sheriff Fees (Service of Process) - the sheriff shall charge and remit the several fees to the county as itemized in SDCL 7-12-18. 342.12 Law Enforcement Contracts with Federal Agencies 342.13 Law Enforcement Contracts with Local Governments 342.19 Other 342.2 Prisoner Care (County Jail) 342.21 Prisoner Care Contracts with Federal Agencies - All sheriffs or officers having charge of any jail to whom any person shall be sent or committed by virtue of legal process issued by or under the authority of the United States, shall receive such person into custody an safely keep him until he is discharged by due course of the laws of the United States. The United States shall be liable to pay for the support and keeping of such prisoners at such rates as may be negotiated between the United States and the local jail authority. (SDCL 24-11- 6) 342.22 Prisoner Care Contracts with Local Governments - Any organized township, municipality or county of the state is hereby authorized, upon passage of an affirmative resolution by each of the governing bodies of two or more such subdivisions of the state to enter into a mutually acceptable contract, or to amend or terminate such contract by which a jail may be used, owned, constructed, maintained, or operated, or any of the foregoing relationships may be established, by such two or more subdivisions. (SDCL 24-11-4)

59

Appendix B

Description COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers

342.23 Work Release - the board of county commissioners may require by resolution that a sum not to exceed the average daily prisoner cost may be charged to work release inmates of the county jails as restitution to be applied toward prisoner maintenance cost, including but not limited to, room and board. In instances of undue hardship, the commissioners may reduce or waive the charges. (SDCL 24-11-32.1) 342.24 Convict Conveyance Reimbursements - the county shall pay all necessary expenses, including travel, incurred in the transportation of adult and juvenile prisoners to state correctional institutions. The county may be reimbursed by the state from funds appropriated for such purpose. (SDCL 7-12- 22) 342.25 Commissary Sales 342.29 Other 342.3 Sobriety Testing – to track fees pertaining to the 24/7 Sobriety Testing Program (SDCL 1-11-17) (CY 2007) 342.9 Other 343.0 Public Works 343.1 Road Maintenance Contract Charges 343.11 Road Maintenance Contracts with Federal Agencies 343.12 Road Maintenance Contracts with State 343.13 Road Maintenance Contracts with Subdivisions 343.19 Other 343.2 Sanitation 343.3 Airport 343.9 Other Public Works 344.0 Health and Welfare 344.1 Economic Assistance 344.11 Poor Lien Recoveries - Whenever financial assistance is requested under the provisions of this chapter, the board of county commissioners may require the applicant to perform labor or other services of a public nature commensurate with the amount of aid desired or granted. In addition, the board may require the recipient of assistance to enter into a contract for the repayment of all or part of the assistance he receives. (SDCL 28-13-20) Upon recommendation of the secretary of social services, the catastrophic county poor relief board shall determine if the application is in order and the claim is justified and may approve disbursements to the county for ninety percent of any hospital and other medical claim payments the county has made for the individual in excess of twenty thousand dollars in the twelve-month period and may continue to reimburse the county for ninety percent of hospital and

• ther medical claim payments for the individual for the remainder of that period. (SDCL 28-13A- 7) When any county shall furnish relief to any person

under the provisions off chapter 28-13, such county shall have a claim against the person so relieved for the value of such relief, which may be enforced against any property, not exempt from execution, which such person may have or later acquire. (SDCL 28-14-1) 344.12 Veterans Service Officer (Includes state reimbursements) 344.13 LIEAP

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Appendix B

Description COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers

344.14 Food Stamp Administration 344.19 Other 344.2 Health Assistance 344.21 County Nurse (Includes state reimbursements) 344.22 Ambulance 344.23 Hospital 344.24 WIC (Includes state reimbursements) 344.29 Other Services 344.3 Social Services 344.31 Child Support Enforcement - a board of county commissioners may not give or pay any fees or costs to a state's attorney as part of a salary or in addition to a salary. However, each board shall participate in the costs of the prosecution and enforcement by the state's attorney of support obligations against any responsible parent whether of a civil or criminal nature on a fee for service bases with the Department of Social Services. The fee is paid to the state's attorney in addition to any other compensation of the states attorney for the performance of other public duties. (SDCL 7-16-23) 344.39 Other 344.4 Mental Health Services 344.41 Lien Recoveries - payment by the county of residences pursuant to § 27A-13-10 is collectible by a civil suit brought in the name of the individual county and any judgment obtained is a lien upon the real property of the patient or responsible person and may be collected as other liens. (SDCL 27-A13-31) 344.49 Other 345.0 Culture and Recreation 345.1 Auditorium Use Fees 345.2 Recreation Program Fees 345.3 Culture Program Fees 345.4 County Fair Revenue 345.9 Other Fees 346.0 Urban and Economic Development 346.1 Planning and Zoning (Inspection Fees) 346.9 Other 348.0 Conservation of Natural Resources

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Appendix B

Description COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers

348.1 Weed and Pest Fees - the county weed and pest board may purchase such quantities of agricultural chemicals, poisons and equipment and hire such labor necessary to carry out the provisions of this chapter. The board may sell and apply agricultural chemicals an poisons for weed and pest control if such services, chemicals and poisons are not available through commercial sources. (SDCL 38-22-23.11) 348.11 Sale of Rodenticide 348.12 Sale of Herbicide 348.13 Sale of Insecticide 348.14 Chemical Application 348.2 Extension Fees 349.0 Other Fees and Charges 349.10 Insurance Premiums 349.11 Insurance Premiums – Active Employees – This account is used to record insurance premiums regarding a self-insurance plan. 349.12 Insurance Premiums – Retirees – payments made by retirees to a county to continue on an entity’s insurance plan during their retirement years. 349.90 Other Fees and Charges

350

FINES AND FORFEITS - county share of costs, forfeits and fines. 351.0 Fines 352.0 Costs - the clerk of courts shall forward all fees and costs on a monthly basis to the county treasurer for deposit in the county general fund. (SDCL 16-2- 30) 353.0 Forfeits - after the forfeiture of recognizance, bond or undertaking of bail, including an appearance bond, the prosecuting attorney shall proceed, with all due diligence, by action against the bail upon the instrument so forfeited. If money deposited instead of bail, including an appearance bond, is forfeited, the clerk of the court or other officer with whom it is deposited, shall monthly pay the money deposited to the county treasurer who shall deposit it in the county treasury. (SDCL 23A-43-25) 359.0 Other

360

MISCELLANEOUS REVENUE - incidental revenue earned by the county from other than current operations. 361.0 Earnings on Deposits and Investments - this includes interest earned on deposits and investment, the gain/loss realized from the sale of securities, and the net increase/decrease in fair value of investments. Patronage dividends received from cooperatives should not be posted to investment earnings but should instead be posted as a reduction to the respective expenditure/expense account. 362.0 Rent - proceeds from rental of county facilities or equipment. 363.0 Special Assessments - proceeds received from goods or services provided to specific benefited property. 364.0 Gain on Sale of Fixed Assets - the amount received in excess of book value of capital assets

62

Appendix B

Description COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers

365.0 Contributions and Donations - amounts received from private organizations or individuals for use by the county. 366.0 Refund of Prior Years' Expenditures - material amounts received as a result of reimbursement on a prior year's expenditure. 369.0 Other In addition to the above listed sources of revenue that might be realized by a county, it is also possible to receive resources that are not revenue to the county as a whole. These resources result from transactions such as (1) operating (interfund) transfers, (2) bond proceeds, (3) proceeds from insurance

• r from the sale of general fixed assets, (4) residual equity transfers, and (5) expenditure refunds. Although these resources are not revenue to the county

as a whole, with the exception of expenditure recoveries related to prior years, they are recorded and reported as "Other Financing Sources" or, in the case of residual equity transfers, as a credit to equity and should be coded as follows: Expenditure refunds are credited to the expenditure accounts

• riginally debited when the claim was paid (if paid during the current year) by using a General Journal entry, thus increasing the remaining budget

balance by the amount of the error. Refunds of prior years' expenditures are recorded as miscellaneous revenue, and do not affect the budget balance.

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Appendix B

Description COUNTY GOVERNMENT REVENUE CHART OF ACCOUNTS Account Numbers 370

OTHER FINANCING SOURCES 371.0 Transfers In - represents interfund transfer of assets (such as cash or goods) without equivalent flows of assets in return and without a requirement for

• repayment. This category includes payments in lieu of taxes that are not payments for, and are not reasonably equivalent in value to, services provided.

372.0 Long-Term Debt Issued 372.10 General Obligation Bonds Issued 372.20 Other Bonds Issued 372.30 Refunding Bonds Issued 372.40 Bonds Issued 372.50 Capital Leases 372.60 Other Long-Term Debt Issued 372.70 Premium on Bonds Sold 373.0 Insurance Proceeds - proceeds received from insurance coverage which includes any amounts received from poor and legal catastrophic coverage. 374.0 Sale of County Property - proceeds from the sale of county owned property. 375.0 Extraordinary Items - transactions or other events that are both unusual in nature and infrequent in occurrence. Extraordinary items should be reported separately at the bottom of the respective operating statements. 376.0 Special Items - significant transactions or other events within the control of management that are either unusual in nature or infrequent in occurrence. Special items should be reported separately in the respective operating statements before extraordinary items. Note: In addition, significant transactions that are either unusual in nature or infrequent in occurrence but not within the control of management requires a footnote disclosure. 377.0 Capital Contributions - capital contributions to permanent or term endowments, including those reported in permanent and proprietary funds.

64